THE DONOR DESK · MARYLAND

Checking a charity in Maryland.

Which public records Maryland keeps about a charity that asks you for money, in the state's own words. The agency the research names is the Maryland Office of the Secretary of State, Charities and Legal Services Division. 14 official sources back this page. Last checked 2026-08-06.

Free to read. No account needed. Nothing on this page is a rating or an endorsement of any organization.

What this state records about charities that ask you for money

Registration is a filing requirement, not a rating. States exempt whole categories of organization from it, so an organization that does not appear in a state record is not necessarily doing anything wrong, and one that does appear has not been endorsed.

Register or obtain the appropriate exemption treatment before soliciting charitable contributions in Maryland

SOURCE VERIFIED

Complete charitable-organization registration before solicitation. A corporation’s formation and federal recognition do not substitute for this process.

How often
Initial and continuous while soliciting
Filed with
Maryland Office of the Secretary of State, Charities and Legal Services Division
Form or portal
COR-92; Maryland OneStop charitable registration service

Applies to: A charitable organization soliciting contributions in Maryland unless a statutory exemption applies.

Exceptions

  • Statutory exemptions and the less-than-$25,000 notice path apply only when all conditions are met.

Source: Registering a Charity — Maryland Office of the Secretary of State and 4 more official sources below.

Last verified

File the charitable-organization annual update within six months after fiscal year-end

SOURCE VERIFIED

Submit the Annual Update Form, required financial report or Form 990 materials, fee and other attachments within six months after fiscal year-end.

How often
Annual
Filed with
Maryland Office of the Secretary of State, Charities and Legal Services Division
Form or portal
Annual Update Form; COF-85 when applicable

Applies to: A registered Maryland charitable organization that continues solicitation or remains subject to annual reporting.

Exceptions

  • An organization that ceases solicitation has a separate final-report duty.

Source: Annual Update Form for Charitable Organizations — Maryland Office of the Secretary of State and 3 more official sources below.

Last verified

What financial detail the state requires at what size

This is what the organization has to produce for the state, which tells you what already exists to ask for. It is not a statement that any particular organization is above or below these thresholds.

Obtain a CPA review when charitable contributions are at least $400,000 and less than $1,000,000

SOURCE VERIFIED

For reporting periods governed by the law effective July 1, 2026, submit financial statements reviewed by an independent CPA when contributions are at least $400,000 but less than $1,000,000.

How often
Annual when threshold met
Filed with
Maryland Office of the Secretary of State, Charities and Legal Services Division
Form or portal
Annual Update Form and CPA review report

Applies to: A registered charitable organization within the current contribution range, unless a statutory exception applies.

Exceptions

  • The Secretary may require an audit below $1,000,000 under statutory authority; in-kind relief may apply only under its exact conditions.

Source: 2026 Maryland Laws Chapter 394 — Charitable organizations financial statements — Maryland General Assembly and 3 more official sources below.

Last verified

Whether the organization is still current with the state

Every nonprofit corporation owes its state this filing to stay in good standing, and the state keeps the result as a public record. It is separate from any charity registration above, and being current says nothing about how an organization spends what you give it.

File 2026 Form 1 by April 15 even when the nonstock corporation owes no annual-report filing fee

SOURCE VERIFIED

File the Annual Report portion of Form 1 by April 15. Complete the Business Personal Property Return portion when its property and location rules require it.

How often
Annual
Filed with
Maryland State Department of Assessments and Taxation
Form or portal
2026 Form 1

Applies to: Domestic and foreign Maryland nonstock corporations required to remain active.

Exceptions

  • Special property schedules and tax-exempt personal-property claims remain separate.

Source: 2026 Form 1 — Annual Report and Business Personal Property Return — Maryland State Department of Assessments and Taxation and 2 more official sources below.

Last verified

Who keeps these records in Maryland

These are the offices the Maryland research itself names for the filings above. An office that keeps a record is also the place to take a question or a concern about one.

What this page does not tell you

Whether your gift is deductible

That is federal, not state, and it depends on the organization's federal status and on your own tax situation. See the federal record rules and check the organization in the IRS Tax Exempt Organization Search.

Whether a particular organization has complied

This page carries Maryland's rules, not any organization's filing history. The offices above hold the records for the organization you are asking about.

Which state's rules apply to your gift

Your state of residence, the organization's home state, and the state it solicits in can all differ. This page is about Maryland.

What this organization promised you

Restrictions on your gift, refund terms, recurring-payment terms and the acknowledgment you receive come from the organization itself. Ask it, and keep what it sends.

BEFORE YOU GIVE

Make the checklist
for your gift.

The federal side of a donation does not change by state: what to confirm before paying, and which record to keep afterward. Build a list around the gift you are actually making.

Open the giving checklist

If you run this organization

The rules above are three of the requirements Maryland puts on a nonprofit. The full guide covers formation, governance, reporting, tax and employment, from the same official sources.

Maryland nonprofit compliance guide ↗

Linking to this donor page from your own donation page or donor FAQ is welcome. It does not replace your organization's required notices, policies or donation acknowledgments.

Official sources

14 official sources back the entries on this page. Every one is a government statute, regulation, agency instruction, form or portal.

Agency or authoritySourceAccessedURL
Maryland State Department of Assessments and Taxation 2026 Form 1 — Annual Report and Business Personal Property Return https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026_Form1%20Final%20%286%29.pdf
Maryland State Department of Assessments and Taxation 2026 Form 1 Instructions https://dat.maryland.gov/Documents/Accessible%20Documents/BPP%20-%20Annual%20Reports%20and%20Returns/2026%20Form%201%20Instructions%20%20FINAL_0416-A.pdf
Maryland General Assembly 2026 Maryland Laws Chapter 394 — Charitable organizations financial statements https://mgaleg.maryland.gov/2026RS/chapters_noln/Ch_394_sb0354E.pdf
Maryland Office of the Secretary of State Annual Update Form for Charitable Organizations https://sos.maryland.gov/documents/annualupdateform.pdf
Maryland General Assembly Business Regulation § 6-205 — Enforcement https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gbr&section=6-205
Maryland General Assembly Business Regulation § 6-401 — Registration before solicitation https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?archived=False&article=gbr&enactments=False&section=6-401
Maryland General Assembly Business Regulation § 6-402 — Financial statement thresholds shown in current codification page https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&enactments=false&section=6-402
Maryland General Assembly Business Regulation § 6-407 — Fees and late fees https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&enactments=false&section=6-407
Maryland General Assembly Business Regulation § 6-408 — Annual report https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=6-408
Maryland Office of the Secretary of State Charities and Legal Services Division https://sos.maryland.gov/Charity/pages/default.aspx
Maryland Office of the Secretary of State COF-85 — Financial Review Form https://sos.maryland.gov/documents/cof-85.pdf
Maryland Office of the Secretary of State COR-92 — Registration Statement for Charitable Organizations https://sos.maryland.gov/documents/cor-92.pdf
Maryland State Department of Assessments and Taxation Departmental Forms & Applications https://dat.maryland.gov/pages/sdatforms.aspx
Maryland Office of the Secretary of State Registering a Charity https://sos.maryland.gov/Charity/pages/registering-charity.aspx