Maryland
This guide organizes 107 Maryland nonprofit compliance facts supported by 120 official sources. 9 entries are currently marked Verification in Progress.
107 facts · 98 source verified · 9 in progress · 120 official sources
On this page
- Start Here
- Compact Operational Reference
- Form the Maryland nonprofit
- Build and operate the governing body
- File Form 1 and maintain corporate status
- Register fundraising and file charity reports
- Manage Maryland tax and property exemptions
- Register and operate as an employer
- Run gaming and alcohol events
- Lobby, participate in ballot issues and report political activity
- Handle specialized activities and close the organization
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Maryland's highest-priority nonprofit compliance decision points, ordered as an organization meets them. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, buys or sells taxable goods, owns property, hires employees, or winds down, so read each entry's own applicability line before acting on it. Not every entry applies to every Maryland nonprofit. The pattern underneath the list is that Maryland keeps its systems apart. Incorporation creates the nonstock corporation and grants nothing else, and federal section 501(c)(3) recognition is a separate federal determination. Form 1 is due April 15 and still has to be filed even though the nonstock annual-report fee is $0. Charity registration and the six-month annual update run through the Secretary of State. The sales-tax certificate, the real-property exemption and Maryland income-tax treatment are three separate determinations, not one. Unemployment insurance, workers' compensation, FAMLI and MarylandSaves each open on their own trigger.
- Form an ordinary Maryland charitable organization as a nonstock corporation; federal section 501(c)(3) recognition and Maryland registrations remain separate Applies to: Organizations creating an ordinary Maryland charitable corporation and seeking or holding federal § 501(c)(3) recognition.
- File Articles of Incorporation for a Tax-Exempt Nonstock Corporation for the ordinary charitable formation path Applies to: A new Maryland nonstock corporation organized for charitable purposes and intending to seek federal § 501(c)(3) recognition.
- Maintain a Maryland principal office and qualifying resident agent continuously Applies to: Every domestic Maryland nonstock corporation.
- Maintain at least one director and state or authorize the board size in the charter or bylaws Applies to: Every Maryland nonstock corporation.
- Apply the directors-as-members rule when the charter and bylaws do not provide for members or the corporation in fact has none Applies to: A Maryland nonstock corporation without a separate functioning membership body.
- File 2026 Form 1 by April 15 even when the nonstock corporation owes no annual-report filing fee Applies to: Domestic and foreign Maryland nonstock corporations required to remain active.
- Use the 2026 $20,000 original-cost boundary to determine whether the full personal-property return is required Applies to: An entity owning, leasing or using business personal property in Maryland.
- Register or obtain the appropriate exemption treatment before soliciting charitable contributions in Maryland Applies to: A charitable organization soliciting contributions in Maryland unless a statutory exemption applies.
- File the charitable-organization annual update within six months after fiscal year-end Applies to: A registered Maryland charitable organization that continues solicitation or remains subject to annual reporting.
- Obtain a CPA review when charitable contributions are at least $400,000 and less than $1,000,000 Applies to: A registered charitable organization within the current contribution range, unless a statutory exception applies.
- Obtain an independent CPA audit when charitable contributions are at least $1,000,000 Applies to: A registered charitable organization with at least $1,000,000 in charitable contributions, subject to special statutory rules.
- Treat federal exemption as the basis for Maryland exempt-corporation treatment, subject to Maryland taxable income Applies to: A corporation recognized as exempt under the applicable federal provision.
- Apply for a Maryland sales-and-use-tax exemption certificate before making exempt purchases Applies to: A qualifying nonprofit seeking exemption on direct Maryland purchases.
- Apply for charitable real-property exemption based on ownership and actual qualifying use Applies to: A qualifying charitable, educational or religious organization owning Maryland real property.
- Register for unemployment insurance when the nonprofit has four or more covered employees in 20 different weeks Applies to: A qualifying § 501(c)(3) nonprofit employing at least four covered workers during each of 20 weeks in a calendar year.
- Secure workers’ compensation coverage when the nonprofit has at least one covered employee Applies to: A Maryland nonprofit with one or more covered employees.
- Register and prepare for Maryland FAMLI contributions beginning January 1, 2027 Applies to: A Maryland employer with covered employees, including a nonprofit employer.
- Register with MarylandSaves or claim an exemption when the covered-employer conditions are met Applies to: A Maryland employer operating at least two calendar years, with at least one employee age 18 or older, using automatic payroll and not already offering a qualified retirement plan.
- Approve dissolution through the correct board and member path and file current Articles of Dissolution Applies to: A domestic Maryland nonstock corporation ending its corporate existence.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 19 primary decision points, and these 12 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, responsible agency, official sources, exceptions and full deadline and fee wording appear without abbreviation. Every row is SOURCE VERIFIED and rests on active sources, which is why some things you might expect are absent. Charitable gaming has no row, because there is no single statewide permit and the fee is local. Alcohol, lobbying, campaign finance, general licensing, food and child care all sit below rather than here, because each one turns on the exact activity and location.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Formation filing (New ordinary charitable nonstock corporation)File Articles of Incorporation for a Tax-Exempt Nonstock Corporation for the ordinary charitable formation path | $170 standard; optional service charges separate | Before relying on corporate existence | Articles of Incorporation for a Tax-Exempt Nonstock Corporation |
| Resident agent (Domestic and qualified foreign corporations)Maintain a Maryland principal office and qualifying resident agent continuously | Continuous; $25 current change filing | At formation and after a change | Change Principal Office or Resident Agent |
| Minimum directors (Every Maryland nonstock corporation)Maintain at least one director and state or authorize the board size in the charter or bylaws | 1 | At organization and continuously | Charter and bylaws |
| Form 1 (Domestic and foreign nonstock corporations)File 2026 Form 1 by April 15 even when the nonstock corporation owes no annual-report filing fee | $0 nonstock annual-report fee | April 15 annually | 2026 Form 1 |
| Form 1 extension (Corporation needing more time)Request the Form 1 extension by April 15 and preserve the June 15 extended due date | $20 only for paper request; online no separate fee stated | Request April 15; file June 15 | 2026 Form 1 Instructions |
| Business personal property (Corporation with reportable personal property)Use the 2026 $20,000 original-cost boundary to determine whether the full personal-property return is required | $20,000 original-cost boundary | With Form 1 | 2026 Form 1 and instructions |
| Charity registration (Nonexempt soliciting charity)Register or obtain the appropriate exemption treatment before soliciting charitable contributions in Maryland | Contribution-tier fee | Before solicitation | COR-92 |
| Charity annual update (Registered charity)File the charitable-organization annual update within six months after fiscal year-end | $0 to $300 tiered fee | Within six months after fiscal year-end | Annual Update Form |
| CPA financial statements (Charity at the contribution thresholds)Obtain a CPA review when charitable contributions are at least $400,000 and less than $1,000,000 · Obtain an independent CPA audit when charitable contributions are at least $1,000,000 | Review: at least $400,000 and less than $1,000,000; audit: at least $1,000,000 | With annual charity filing | Annual Update Form and CPA report |
| Sales-tax exemption (Qualifying exempt purchaser)Apply for a Maryland sales-and-use-tax exemption certificate before making exempt purchases · Renew the sales-and-use-tax exemption certificate every five years by the applicable August 1 deadline | No fee stated; five-year renewal | Apply before use; renew August 1 in renewal year | Sales and Use Tax Exemption Application |
| Real-property exemption (Qualifying owner and use)Apply for charitable real-property exemption based on ownership and actual qualifying use · Acquire the property before July 1 and apply by September 1 to preserve the ordinary timing described by SDAT | No universal fee stated | Own before July 1; apply by September 1 ordinary cycle | Application for Exemption — Real Property |
| Employer launch (Nonprofit with employees)Register for unemployment insurance when the nonprofit has four or more covered employees in 20 different weeks · Secure workers’ compensation coverage when the nonprofit has at least one covered employee · Register and prepare for Maryland FAMLI contributions beginning January 1, 2027 · Register with MarylandSaves or claim an exemption when the covered-employer conditions are met | UI 4 employees/20 weeks; WC 1 covered employee; FAMLI 2027; MarylandSaves conditional | Before each trigger | BEACON; workers’ compensation policy; FAMLI and MarylandSaves employer services |
Form the Maryland nonprofit
Filing with SDAT creates the Maryland nonstock corporation and settles nothing else. The ordinary charitable path uses the Articles of Incorporation for a Tax-Exempt Nonstock Corporation at a $170 standard total, and federal section 501(c)(3) recognition stays a separate federal determination. A Maryland principal office and resident agent are then maintained continuously. One item here is unresolved rather than settled: whether any universal initial report, newspaper publication or county recording step applies to ordinary formation.
Maryland incorporation creates the state-law nonstock corporation. Federal recognition, charitable-solicitation registration, income-tax treatment, sales-tax exemption, property-tax exemption and activity permits are separate determinations.
- Deadline
- At formation and whenever status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; Internal Revenue Service; other responsible agencies
- Frequency
- Continuous
- How to comply
- File the appropriate nonstock articles and complete each separate federal, state and local process that applies.
- Official form or portal
- Articles of Incorporation for a Tax-Exempt Nonstock Corporation; separate agency forms
Applies to: Organizations creating an ordinary Maryland charitable corporation and seeking or holding federal § 501(c)(3) recognition.
- Religious corporations, unincorporated associations, trusts, foreign entities and specially regulated entities may follow different corporate rules.
- Conflating statuses can produce unsupported tax claims, unregistered solicitation or unlicensed activity.
- Delaware nonprofit corporation type required
- West Virginia nonprofit corporation type required
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 5 more
View official sources (6)
The Maryland General Corporation Law applies unless context or a specific nonstock or special-class provision supplies a different rule.
- Deadline
- At formation and before material corporate action.
- Fee
- No separate framework fee.
- Responsible party
- Maryland General Assembly; Maryland State Department of Assessments and Taxation
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current statute and transaction-specific SDAT form.
- Official form or portal
- Maryland General Corporation Law; SDAT forms index
Applies to: Domestic Maryland nonstock corporations and persons taking corporate action for them.
- Special religious, cooperative, housing and other entity statutes may supplement or displace ordinary rules.
- Using a stock-corporation assumption or an obsolete form can cause rejection or defective approvals.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
File the current SDAT tax-exempt nonstock articles. The filing creates a nonstock corporation but does not by itself grant federal or every Maryland tax exemption.
- Deadline
- Before operating in reliance on Maryland corporate existence.
- Fee
- Total standard formation charge stated by the current form: $170; selected expedited or same-day charges and electronic convenience fee are additional.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time
- How to comply
- Online through Maryland Business Express where available, or by mail, drop box or hand delivery under current SDAT instructions.
- Official form or portal
- Articles of Incorporation for a Tax-Exempt Nonstock Corporation
Applies to: A new Maryland nonstock corporation organized for charitable purposes and intending to seek federal § 501(c)(3) recognition.
- The ordinary nonstock form or a specialized form may be appropriate when the organization is not using the tax-exempt charitable path.
- The organization lacks Maryland corporate existence until the articles become effective; a deficient filing may be rejected.
- Pennsylvania articles of incorporation required
- Virginia articles of incorporation required
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 5 more
View official sources (6)
State the name, nonstock status, purposes, Maryland principal office, resident agent and consent, incorporator information, initial directors and other required charter terms. Include federal organizational and dissolution language appropriate to the intended § 501(c)(3) classification.
- Deadline
- With the articles of incorporation.
- Fee
- Included in the formation filing fee.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; Internal Revenue Service
- Frequency
- One time; amend when necessary
- How to comply
- Complete the filer-drafted provisions in the current SDAT form and retain the accepted charter.
- Official form or portal
- Articles of Incorporation for a Tax-Exempt Nonstock Corporation
Applies to: Filers preparing tax-exempt nonstock articles.
- A sample clause does not guarantee IRS approval; organizations with unusual purposes or asset restrictions require tailored drafting.
- Incomplete or inconsistent articles may be rejected and may fail the federal organizational test.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
The current form totals $170 for ordinary filing. Expedited processing is $50; same-day service is an additional $325 online or $425 for paper submission; online transactions carry the stated 3% convenience fee.
- Deadline
- At submission.
- Fee
- Standard $170; expedited +$50; same-day +$325 online or +$425 paper; 3% online convenience fee.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time
- How to comply
- Pay through the selected SDAT filing channel.
- Official form or portal
- Tax-exempt nonstock articles; Corporate Filing Fees
Applies to: Filers submitting tax-exempt nonstock articles.
- Processing estimates are not legal deadlines; same-day acceptance remains subject to complete and acceptable documents.
- Underpayment or selecting an unavailable service can delay or reject the filing.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Check the public entity registry and choose a name that SDAT will accept. An optional corporate-name reservation holds the name for 30 days.
- Deadline
- Before formation if reserving; otherwise with the articles.
- Fee
- $25 for name reservation; expedited treatment may add the current published charge.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time or as needed
- How to comply
- Submit the Corporate Name Reservation Application or form directly without reservation.
- Official form or portal
- Corporate Name Reservation Application; Business Entity Search service
Applies to: Domestic corporations selecting or holding a proposed legal name.
- Restricted terminology can require another regulator’s consent; the reviewed ordinary sources do not support a universal list suitable for publication.
- A reserved or proposed name can still fail if required approvals or restricted-word conditions are not satisfied.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 1 more
View official sources (2)
File a trade-name registration and maintain or amend it as needed. Registration lasts five years under the current form.
- Deadline
- Before or when the trade name is used; renew during the applicable renewal period.
- Fee
- $25 registration; amendment $25; optional service charges may apply.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Every five years and event-triggered
- How to comply
- Online where available or by the current paper form.
- Official form or portal
- Trade Name Application; Trade Name Amendment Application
Applies to: A Maryland nonprofit using a public-facing business name different from its legal corporate name.
- Trade-name registration does not create a separate entity or reserve all trademark rights.
- Use of an unregistered or inaccurate name can impair public records and other licensing or banking processes.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 1 more
View official sources (2)
Maintain a Maryland principal office and a resident agent with the required Maryland address, and preserve the agent’s consent. File a change promptly when the office, agent or agent address changes.
- Deadline
- At formation and continuously thereafter; changes are event-triggered.
- Fee
- $25 for the current change-of-principal-office or resident-agent filing; no separate fee stated for an agent resignation on the reviewed form.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Continuous
- How to comply
- File the appropriate SDAT resolution or address-change statement online or on paper.
- Official form or portal
- Change Principal Office or Resident Agent; Resident Agent Notification of Change of Address
Applies to: Every domestic Maryland nonstock corporation.
- An individual agent must satisfy Maryland residence requirements; an entity agent must be eligible and active.
- Failure to maintain an agent can cause missed service and jeopardize good standing or charter status.
- West Virginia registered agent required
- Hawaii registered agent required
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Corporate existence begins when SDAT accepts the articles for record unless the filing lawfully specifies a later effective time.
- Deadline
- On acceptance or the permitted later effective time.
- Fee
- No separate fee beyond formation and any selected service charge.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time
- How to comply
- Retain the accepted articles and verify the entity record.
- Official form or portal
- Accepted Articles of Incorporation; Business Entity Search; Certificate of Status
Applies to: New Maryland corporations.
- Federal exemption and other registrations begin under their own rules, not on the corporate effective date.
- Acting before existence can create avoidable authority and liability questions.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
The reviewed ordinary workflow shows articles followed by the annual Form 1, but the reviewed official sources do not affirmatively establish a universal negative for every initial report, newspaper notice or county recording.
- Deadline
- After formation only if a special rule applies.
- Fee
- No universal fee confirmed.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; applicable county if a special rule exists
- Frequency
- One time or not applicable
- How to comply
- Confirm the accepted filing and ask SDAT or the relevant county before relying on the absence of a special step.
- Official form or portal
- SDAT forms index; 2026 Form 1
Applies to: Ordinary domestic tax-exempt nonstock corporations immediately after formation.
- Special statutes, regulated activities, real-property transactions or county rules may create separate filings.
- Overstating a negative could omit a special entity or local requirement; inventing a filing would impose unnecessary work.
Verification in progress. Safe approach: The ordinary formation workflow does not show a separate initial report or newspaper step, but special or local duties should be confirmed. Verified so far: Current forms identify formation and annual reporting but do not state a universal no-publication/no-initial-report rule. Unresolved: Confirm directly with SDAT whether any separate initial information report exists outside Form 1 and whether any county recording or publication can apply to ordinary formation. Why the official evidence is insufficient: Official confirmation was not found for the universal negative across all ordinary and special Maryland nonstock corporations. How to resolve it: Maryland State Department of Assessments and Taxation and, if relevant, the actual county. Risk if this is treated as settled: A universal negative could omit a special filing or invent an unnecessary one.
- Pennsylvania initial report not yet confirmed
- Georgia initial report required
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Build and operate the governing body
None of this is filed with SDAT, which is why founders skip it. Maryland's statutory minimum is one director, the officer functions have to exist with only the permitted combinations of offices, and the rule most often missed is the directors-as-members default: where the charter and bylaws do not provide for members, or the corporation in fact has none, the directors also constitute the members, and that changes who approves what.
The incorporator or initial board should complete organizational action, adopt bylaws, appoint officers, authorize banking and preserve resolutions and consents. The bylaws must match the chosen member or nonmember structure.
- Deadline
- Promptly after formation and before substantive operations.
- Fee
- No state filing fee for internal bylaws.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- One time; amend as needed
- How to comply
- Adopt and retain internal minutes, resolutions, consents and bylaws; file only charter-level changes that require SDAT filing.
- Official form or portal
- Internal organizational records; no universal state bylaw filing
Applies to: A newly formed Maryland nonstock corporation.
- A provision placed in the charter cannot always be changed through bylaws alone.
- Missing or inconsistent records can impair authority, banking, grant due diligence and later approvals.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 4 more
View official sources (5)
Maryland fixes the minimum at one director. The charter or bylaws may set the number or provide a method for determining it.
- Deadline
- At organization and continuously.
- Fee
- No state filing fee for selecting directors; annual reporting is separate.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the charter and bylaws and report required current information on Form 1.
- Official form or portal
- Bylaws, board records and Form 1
Applies to: Every Maryland nonstock corporation.
- Federal tax administration, funders and conflict-management practices may support a larger independent board but do not change the Maryland statutory minimum.
- Operating below the statutory or governing-document number can invalidate or delay board action.
- Delaware minimum number of directors required
- Louisiana minimum number of directors required
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Directors also constitute the members and may exercise member powers at director meetings when neither governing document provides for members or the corporation in fact has no members.
- Deadline
- Whenever an action would otherwise require member approval.
- Fee
- No separate fee.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Continuous and event-triggered
- How to comply
- Document the member structure clearly in articles, bylaws and approval records.
- Official form or portal
- Articles, bylaws, minutes and written consents
Applies to: A Maryland nonstock corporation without a separate functioning membership body.
- A corporation with actual members or governing documents that provide for members follows that structure instead.
- Using the wrong approval body can produce defective elections, amendments, mergers or dissolution approvals.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Define membership, voting, admission, classes and director selection consistently. Nonstock status means the charter must deny authority to issue capital stock; it does not itself mean the corporation has no members.
- Deadline
- At formation and before changing governance rights.
- Fee
- No separate internal fee; charter amendments use current SDAT charges.
- Responsible party
- Board of directors and members; Maryland corporate law
- Frequency
- Continuous and event-triggered
- How to comply
- Use the articles, bylaws and, when required, Articles of Amendment.
- Official form or portal
- Articles of Incorporation; bylaws; Articles of Amendment
Applies to: Maryland nonstock corporations choosing separate members, director classes, member classes or ex officio directors.
- Special nonstock classes can be governed by additional statutes.
- Ambiguous or inconsistent member rights can invalidate approvals and create disputes.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 3 more
View official sources (4)
Elect the officers required by Maryland corporate law and the bylaws. Multiple offices may be held by one person only within the statutory limits, and duties should be assigned clearly in the bylaws or resolutions.
- Deadline
- At organization and when a vacancy or change occurs.
- Fee
- No separate officer-election fee.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Continuous
- How to comply
- Record elections and duties in minutes or written consent and report required current officers on Form 1.
- Official form or portal
- Internal resolutions; 2026 Form 1
Applies to: Every Maryland nonstock corporation.
- Additional officers may be created by the bylaws; title combinations remain subject to the exact statute.
- Missing officers or an impermissible combination can impair execution and certification of filings and corporate action.
- Virginia required officers required
- Florida required officers required
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Call and conduct board meetings under the statute, charter and bylaws, preserve notice where required, and document quorum and voting results.
- Deadline
- At each meeting or board action.
- Fee
- No state filing fee.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Event-triggered
- How to comply
- Maintain minutes and supporting notices in corporate records.
- Official form or portal
- Minutes and board records
Applies to: Boards of Maryland nonstock corporations.
- The charter or bylaws may lawfully modify defaults; member meetings are a separate system when members exist.
- Improper notice, quorum or voting can make an action contestable or ineffective.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Obtain the consent required by the current statute, describe the action and retain the consents with the board records.
- Deadline
- Before treating the action as approved.
- Fee
- No state filing fee.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Event-triggered
- How to comply
- Use written or electronic consents permitted by law and the governing documents.
- Official form or portal
- Board consent
Applies to: Boards acting without convening a meeting.
- A meeting with notice and quorum may be used instead; member consent rules can differ.
- An incomplete consent can leave the action unauthorized.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Appoint committees as authorized and do not delegate powers that the statute reserves to the full board or another approval body.
- Deadline
- When a committee is created or acts.
- Fee
- No state filing fee.
- Responsible party
- Board of directors; Maryland corporate law
- Frequency
- Continuous and event-triggered
- How to comply
- Document committee composition, authority and actions in board and committee records.
- Official form or portal
- Committee charter, resolutions and minutes
Applies to: Boards creating executive, audit, governance or other committees.
- Advisory committees without board power should be identified separately.
- An unauthorized delegation can invalidate the committee action and does not eliminate director duties.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Directors must act in good faith, in the corporation’s best interests and with ordinary prudence. Disclose interested transactions and use disinterested approval or demonstrate fairness under the statute.
- Deadline
- Before and during each material decision or conflict transaction.
- Fee
- No state filing fee.
- Responsible party
- Board of directors; Maryland courts; Attorney General when charitable assets are implicated
- Frequency
- Continuous
- How to comply
- Use conflict disclosures, recusals, minutes and independent approval procedures.
- Official form or portal
- Conflict-of-interest policy and board records
Applies to: Directors and officers of Maryland nonstock corporations.
- Federal private-inurement and excess-benefit rules are separate and can be stricter.
- Unmanaged conflicts can expose transactions and fiduciaries to challenge and threaten charitable assets or federal status.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Keep articles, bylaws, minutes, consents, member records when applicable and accurate accounting records. Apply statutory inspection rights using the actual member structure, including the directors-as-members default when triggered.
- Deadline
- Continuously; respond when a valid inspection demand is made.
- Fee
- No state filing fee.
- Responsible party
- Corporation and board of directors; Maryland courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain secure corporate records and a documented response process.
- Official form or portal
- Corporate record book and accounting system
Applies to: Maryland nonstock corporations and their record custodians.
- Privacy, privilege and purpose limitations may affect the scope of inspection.
- Missing records can impair audits, filings, member rights, grants and transaction approvals.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Indemnify or advance expenses only through the statutory procedures and eligibility standards; insurance may be obtained within the statute.
- Deadline
- When a claim, proceeding, advancement request or insurance decision arises.
- Fee
- No state filing fee; legal and insurance costs vary.
- Responsible party
- Board of directors; Maryland courts
- Frequency
- Event-triggered
- How to comply
- Use board resolutions, undertakings and insurer documents appropriate to the proceeding.
- Official form or portal
- Internal indemnification record; insurance policy
Applies to: A Maryland corporation considering protection for a director, officer, employee or agent.
- Mandatory and permissive treatment differs by outcome and role.
- Improper advancement or indemnification can expose the corporation and decision-makers to repayment or fiduciary claims.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
File Form 1 and maintain corporate status
Form 1 is one document doing two jobs: the annual report and the business personal property return, due April 15. A nonstock corporation owes a $0 annual-report fee and still has to file, and the personal property side turns on the exact 2026 $20,000 original-cost boundary. This group also carries the extension, the consequences of a missing filing, revival of a forfeited charter, and the separate duties of a foreign nonprofit corporation.
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.
- Deadline
- April 15, 2026 for the 2026 filing cycle.
- Fee
- $0 annual-report fee for domestic or foreign nonstock corporations; personal-property assessments, penalties or optional paper-extension processing charges are separate.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Annual
- How to comply
- File electronically through Maryland Business Express where available or submit the current Form 1 under SDAT instructions.
- Official form or portal
- 2026 Form 1
Applies to: Domestic and foreign Maryland nonstock corporations required to remain active.
- Special property schedules and tax-exempt personal-property claims remain separate.
- Late or missing filings can cause penalties, estimated assessments and eventual forfeiture or loss of authority.
- Virginia annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Submit the current extension request on time. The ordinary extension moves the filing deadline to June 15 for the annual report and personal-property return.
- Deadline
- Extension request by April 15; extended filing due June 15.
- Fee
- Online extension: no separate fee stated in the reviewed instructions; paper request processing fee: $20.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Annual when needed
- How to comply
- Use the online extension service or current paper extension procedure.
- Official form or portal
- 2026 Form 1 Instructions; Business Personal Property page
Applies to: An entity that cannot complete Form 1 by April 15.
- An extension to file does not postpone payment or resolve prior-year delinquency.
- A late extension request does not protect the filing and can lead to penalties or forfeiture.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
File Form 1 and separately satisfy MarylandSaves when covered. A domestic or foreign nonstock corporation already has a $0 Form 1 annual-report fee, so the MarylandSaves fee waiver does not create a further annual-report discount for this entity type.
- Deadline
- Form 1 by April 15; MarylandSaves action by the program’s applicable annual deadline.
- Fee
- $0 nonstock annual-report fee; MarylandSaves employer participation has no employer program fee stated in the reviewed guidance.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; Maryland Small Business Retirement Savings Program and Trust
- Frequency
- Annual and ongoing
- How to comply
- Complete Form 1 and separately register, facilitate payroll or certify exemption with MarylandSaves.
- Official form or portal
- 2026 Form 1; MarylandSaves employer service; paper annual-report addendum
Applies to: A nonstock corporation that is also a Maryland employer.
- An entity type that otherwise owes an annual-report fee may receive different waiver value.
- Confusing the systems can lead an employer to omit MarylandSaves even though no Form 1 fee savings is available.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 4 more
View official sources (5)
Provide the current organizational and contact information requested by Form 1 and file separate SDAT change documents when the underlying office or agent record must be changed.
- Deadline
- With each annual Form 1 and promptly after a separately reportable change.
- Fee
- Included in the $0 nonstock annual-report fee; separate change filing currently $25.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Annual and event-triggered
- How to comply
- Form 1 plus the appropriate change form.
- Official form or portal
- 2026 Form 1; Change Principal Office or Resident Agent
Applies to: Entities completing the Annual Report portion of Form 1.
- Form 1 is not a substitute for every charter or agent-change filing.
- Inconsistent public records can delay service, certifications, banking and good-standing transactions.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
For the 2026 cycle, follow Form 1’s exact original-cost rule: entities below the stated $20,000 boundary may use the form’s attestation path, while property at or above the boundary requires the applicable personal-property schedules.
- Deadline
- April 15, or June 15 after a timely extension.
- Fee
- No separate return filing fee stated; assessment and penalties are separate.
- Filing agency
- Maryland State Department of Assessments and Taxation, Business Personal Property Division
- Frequency
- Annual
- How to comply
- Complete the correct Form 1 personal-property section and location schedules.
- Official form or portal
- 2026 Form 1 and instructions
Applies to: An entity owning, leasing or using business personal property in Maryland.
- Tax-exempt ownership does not automatically remove the annual filing or exemption-application analysis.
- Using the wrong side of the boundary can cause an incomplete return, estimated assessment or penalties.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Report original cost, depreciation categories, leased property and every Maryland location using the current schedules.
- Deadline
- April 15, or June 15 after a timely extension.
- Fee
- No separate filing fee stated; property tax and late consequences depend on assessment.
- Filing agency
- Maryland State Department of Assessments and Taxation, Business Personal Property Division
- Frequency
- Annual
- How to comply
- File Form 1 and all required schedules electronically or on paper.
- Official form or portal
- 2026 Form 1 and instructions
Applies to: An organization at or above the Form 1 threshold or otherwise required to report Maryland business personal property.
- A granted exemption may reduce tax but does not necessarily eliminate information reporting.
- Omitted locations or schedules can produce estimated assessments, penalties and forfeiture.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Cure the delinquency promptly. The current form warns that SDAT may estimate property at twice the estimated value and that failure to file can lead to forfeiture or loss of authority.
- Deadline
- Immediately after discovering delinquency and before the applicable forfeiture action.
- Fee
- Late charges, interest and assessment consequences vary; no universal total can be stated.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Event-triggered
- How to comply
- File the missing return, required schedules and any correction or appeal through SDAT.
- Official form or portal
- 2026 Form 1 and instructions
Applies to: An entity that missed or incompletely filed Form 1.
- Relief, appeal and reinstatement depend on timing and the account record.
- Estimated assessments, penalties, interest, forfeiture and inability to obtain good standing can result.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Submit the SDAT exemption application with federal determination and organizational documents. Continue Form 1 reporting unless SDAT confirms otherwise.
- Deadline
- Apply when the property and exempt use begin; maintain annual Form 1 compliance.
- Fee
- No universal application fee stated.
- Filing agency
- Maryland State Department of Assessments and Taxation, Business Personal Property Division
- Frequency
- Application and annual maintenance
- How to comply
- Submit the personal-property exemption application by mail or email as directed and file Form 1 separately.
- Official form or portal
- Application for Exemption — Personal Property; 2026 Form 1
Applies to: A qualifying charitable, educational or religious organization owning Maryland business personal property.
- Use, ownership and organizational category must satisfy the applicable exemption statute.
- Without an approved exemption the property may be assessed; failure to file Form 1 creates separate consequences.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Do not rely only on internal minutes or the next annual report. File the specific change document that makes the public record effective.
- Deadline
- Promptly after the authorized change.
- Fee
- $25 for the current principal-office or resident-agent change filing; agent-address filing treatment follows its current form.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Event-triggered
- How to comply
- Online where available or by current SDAT paper form.
- Official form or portal
- Change Principal Office or Resident Agent; Resident Agent Notification of Change of Address
Applies to: A corporation whose public office or resident-agent information changes.
- A resident-agent resignation follows its own procedure.
- Service can be misdirected and the entity record can become inaccurate.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Obtain the approval required by the member structure and file the current transaction-specific SDAT document. A nonstock corporation’s merger and conversion options are restricted by § 5-207.
- Deadline
- Before or at the legal effectiveness of the change or transaction.
- Fee
- Current fee varies by filing and selected service level.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Event-triggered
- How to comply
- Use Articles of Amendment, restatement, merger, transfer or conversion forms listed by SDAT.
- Official form or portal
- SDAT forms index
Applies to: A Maryland nonstock corporation changing charter terms or undertaking a fundamental transaction.
- Special entities and charitable assets can require additional approvals or notice.
- An unfiled or improperly approved transaction may be rejected or ineffective.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Submit Articles of Revival, resolve required annual filings and liabilities, and verify restored status before resuming reliance on corporate powers. For a qualifying nonstock corporation, the missing-report lookback is limited by § 3-509.
- Deadline
- After forfeiture and before resuming activity in reliance on the revived charter.
- Fee
- $100 standard revival filing; $150 expedited, plus delinquent obligations.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Event-triggered
- How to comply
- File Articles of Revival through the available SDAT channel.
- Official form or portal
- Articles of Revival; Business Services
Applies to: A Maryland nonstock corporation whose charter has been forfeited and is eligible for revival.
- The statutory report lookback does not necessarily eliminate taxes, assessments, penalties or other agency obligations.
- Continued operation under a forfeited charter can impair contracts, litigation position and good standing.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
File Foreign Corporation Qualification with recent official proof of existence and appoint a Maryland resident agent before doing business that requires authority.
- Deadline
- Before conducting intrastate business requiring qualification.
- Fee
- Current qualification and copy fees are stated in the current form and SDAT fee schedule; verify at filing.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time; maintain annually
- How to comply
- Online where available or by the current foreign qualification form.
- Official form or portal
- Foreign Corporation Qualification
Applies to: A nonprofit corporation formed outside Maryland that will conduct activities requiring qualification in Maryland.
- Statutory activities that do not constitute doing business and interstate-only activity require fact-specific analysis.
- An unqualified foreign corporation can face filing disability, penalties and inability to obtain good standing.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 3 more
View official sources (4)
Maintain authority through the annual Form 1, any required personal-property schedules and current resident-agent records.
- Deadline
- April 15 annually, subject to a timely extension.
- Fee
- $0 annual-report fee for a foreign nonstock corporation; other charges are separate.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- Annual and event-triggered
- How to comply
- File the current Form 1 and change documents as needed.
- Official form or portal
- 2026 Form 1; Change Principal Office or Resident Agent
Applies to: A foreign nonstock corporation qualified in Maryland.
- Charity, tax, payroll and activity filings remain separate from foreign qualification.
- The corporation can lose Maryland authority and incur assessment or forfeiture consequences.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 3 more
View official sources (4)
File the current Application for Termination after resolving required Maryland annual reports, taxes and other conditions. Separately close charity, tax, payroll and activity accounts.
- Deadline
- When Maryland authority and activities are ending.
- Fee
- $0 nonexpedited filing; $50 expedited under the current form.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation and each account agency
- Frequency
- One time
- How to comply
- Submit the Application for Termination and complete separate agency closures.
- Official form or portal
- Application for Termination for a Foreign Corporation
Applies to: A qualified foreign corporation ending Maryland authority.
- Withdrawing authority does not dissolve the corporation in its home jurisdiction.
- Remaining active records, taxes, filings and licenses can continue to generate obligations.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Register fundraising and file charity reports
Charity work runs through the Secretary of State, not SDAT, and on its own calendar. Register or obtain the appropriate exemption treatment before soliciting, then file the annual update within six months after fiscal year-end. From July 1, 2026 a CPA review applies at contributions of at least $400,000 and less than $1,000,000 and an audit at at least $1,000,000. Professional solicitors and fund-raising counsel are separate registrations, and the classification of modern platforms, payment processors and custody arrangements is still an open question here.
Complete charitable-organization registration before solicitation. A corporation’s formation and federal recognition do not substitute for this process.
- Deadline
- Before solicitation begins.
- Fee
- Initial fee follows the contribution-based schedule; no fee for a qualifying organization below $25,000 that does not use a professional solicitor.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Initial and continuous while soliciting
- How to comply
- File through Maryland OneStop where available or submit COR-92 under current instructions.
- Official form or portal
- COR-92; Maryland OneStop charitable registration service
Applies to: A charitable organization soliciting contributions in Maryland unless a statutory exemption applies.
- Statutory exemptions and the less-than-$25,000 notice path apply only when all conditions are met.
- Solicitation can be stopped or subject the organization and fundraisers to enforcement, late fees and other remedies.
- West Virginia charitable solicitation registration required
- Iowa charitable solicitation registration required in some cases
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 4 more
View official sources (5)
Test the exact exemption and submit the Exempt Organization Fund-Raising Notice when the agency workflow calls for it. An organization below $25,000 that uses a professional solicitor must use full registration instead.
- Deadline
- Before solicitation under the claimed exemption and when facts change.
- Fee
- No fee stated for the ordinary exempt-notice path; under-$25,000 organization using a professional solicitor pays the $50 registration tier.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Initial and event-triggered
- How to comply
- Submit the exempt notice or full registration as applicable.
- Official form or portal
- Exempt Organization Fund-Raising Notice; COR-92
Applies to: Organizations within a statutory religious, member, named-beneficiary, low-contribution or other exemption.
- Each exemption has its own elements; contribution amount alone is not always sufficient.
- An unsupported exemption claim can result in unregistered solicitation and enforcement.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 3 more
View official sources (4)
Provide the registration statement, articles, bylaws, IRS materials, current officers or directors, contracts and financial statements or forms required by COR-92.
- Deadline
- Before solicitation; update missing materials as directed.
- Fee
- Fee follows the current contribution tier.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Initial and event-triggered
- How to comply
- File through Maryland OneStop or by the paper/email methods stated by the current form and instructions.
- Official form or portal
- COR-92
Applies to: A charitable organization completing full initial registration.
- New organizations, organizations without a Form 990 and organizations using fundraisers may have different attachments.
- An incomplete package can delay certification and make solicitation unauthorized.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 2 more
View official sources (3)
Submit the Annual Update Form, required financial report or Form 990 materials, fee and other attachments within six months after fiscal year-end.
- Deadline
- Within six months after the end of the organization’s fiscal year.
- Fee
- Fee varies from $0 to $300 by the exact contribution tier; under $25,000 with a professional solicitor: $50.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual
- How to comply
- File through Maryland OneStop or under the current form instructions.
- Official 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.
- An organization that ceases solicitation has a separate final-report duty.
- Late filing can generate monthly late fees, loss of registration status and enforcement.
- Delaware charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 3 more
View official sources (4)
The current registration guidance grants an automatic extension through the 15th day of the 11th month after fiscal year-end when the organization is current. Preserve evidence of current status and file by the extended date.
- Deadline
- 15th day of the 11th month after fiscal year-end if eligible.
- Fee
- No separate extension fee stated; annual fee and late fees remain applicable.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual when needed
- How to comply
- Use the current agency workflow; no separate federal extension should be assumed to substitute unless the Maryland condition is satisfied.
- Official form or portal
- Registering a Charity; Annual Update Form
Applies to: A currently registered charitable organization needing more time for its annual update.
- The federal Form 990 extension and Maryland charity extension are separate concepts.
- An organization that is not current may not receive the automatic extension and can accrue late fees.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 2 more
View official sources (3)
Apply the current form exactly: less than $25,000 — $0; at least $25,000 and less than $50,001 — $50; at least $50,001 and less than $75,001 — $75; at least $75,001 and less than $100,001 — $100; at least $100,001 and less than $500,001 — $200; at least $500,001 — $300. An organization below $25,000 using a professional solicitor pays $50.
- Deadline
- With initial registration and each annual update.
- Fee
- $0, $50, $75, $100, $200 or $300 under the exact printed tiers.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Initial and annual
- How to comply
- Submit payment with the filing through the accepted channel.
- Official form or portal
- Annual Update Form; COR-92
Applies to: Organizations filing initial registration or annual updates.
- Contribution measure and special organization facts must be taken from the current form and statute.
- Using a simplified or shifted boundary can underpay the filing and delay registration.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 2 more
View official sources (3)
Cure the filing promptly. Maryland law authorizes a $25 late fee for each month or part of a month, with assessment beginning under the statutory timing.
- Deadline
- After the filing is delinquent; cure immediately.
- Fee
- $25 per month or part of a month under § 6-407.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Event-triggered
- How to comply
- Submit the missing filing and assessed amount through the charity program.
- Official form or portal
- Annual Update Form; charity registration service
Applies to: A charitable organization that misses the annual filing deadline or eligible extension.
- A timely automatic extension changes the delinquency date when its conditions are met.
- Fees can accumulate and registration can lapse or become subject to enforcement.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Complete COF-85 and attach the financial information required by the form instead of treating a Form 990-N acknowledgment as a complete Maryland financial report.
- Deadline
- With the annual update within six months after fiscal year-end or eligible extension.
- Fee
- Included in the applicable annual registration fee.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual when applicable
- How to comply
- Submit COF-85 with the Annual Update Form.
- Official form or portal
- COF-85; Annual Update Form
Applies to: A registered charity lacking a full Form 990 or 990-EZ filing for the reporting year.
- CPA review or audit requirements may add a separate report when thresholds are met.
- An incomplete financial package can delay renewal and trigger delinquency.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 1 more
View official sources (2)
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.
- Deadline
- With the annual charity filing for the applicable fiscal year.
- Fee
- Professional fee varies; no separate state review fee beyond the charity filing fee.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA and submit the review report with the annual package.
- Official 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.
- The Secretary may require an audit below $1,000,000 under statutory authority; in-kind relief may apply only under its exact conditions.
- Failure to provide the required report can prevent renewal and lead to enforcement.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 3 more
View official sources (4)
Submit audited financial statements prepared by an independent CPA when the current $1,000,000 threshold is met.
- Deadline
- With the annual charity filing for the applicable fiscal year.
- Fee
- Professional fee varies; no separate state audit fee beyond the charity filing fee.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA and attach the audit to the annual update.
- Official form or portal
- Annual Update Form and CPA audit
Applies to: A registered charitable organization with at least $1,000,000 in charitable contributions, subject to special statutory rules.
- A state-agency-affiliated charitable organization can have an additional agreed-upon-procedures requirement.
- Missing the audit can block renewal and expose the organization to enforcement.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 3 more
View official sources (4)
Apply the Chapter 394 affidavit relief only when both exact conditions are satisfied: cash contributions do not exceed $400,000 and in-kind contributions do not exceed 20 percent of total charitable contributions.
- Deadline
- With the annual charity filing for the applicable year.
- Fee
- No separate state fee stated.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Annual when applicable
- How to comply
- Submit the affidavit and supporting annual package in the manner required by the Secretary of State.
- Official form or portal
- Affidavit authorized by Chapter 394; annual update
Applies to: An organization otherwise crossing a financial-statement boundary because of in-kind charitable contributions.
- The exact cash and percentage operators must both be preserved.
- An unsupported affidavit can leave the organization without the required review or audit.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Provide the audit and agreed-upon procedures report required for the covered state-affiliated category.
- Deadline
- With the annual charity filing when the special category applies.
- Fee
- Professional fee varies.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Responsible party
- Maryland Office of the Secretary of State; affiliated state agency
- Frequency
- Annual when applicable
- How to comply
- Engage the appropriate independent accountant and include the special report.
- Official form or portal
- COR-92/Annual Update package and Chapter 394 requirements
Applies to: A charitable organization affiliated with a Maryland state agency and meeting the statutory contribution threshold.
- The ordinary independent nonprofit should not be placed in this category without an actual state-agency affiliation.
- Omitting the special report can leave the organization’s annual filing incomplete.
Last verified: 2026-08-06
Official sources: Maryland Office of the Secretary of State and 1 more
View official sources (2)
Identify the charitable organization and provide the disclosure information required by § 6-411 in the solicitation method being used.
- Deadline
- At each covered solicitation.
- Fee
- No separate disclosure fee.
- Responsible party
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Continuous
- How to comply
- Include required language in scripts, mail, digital pages and other solicitation materials.
- Official form or portal
- Solicitation materials
Applies to: A charitable organization or covered fundraiser soliciting in Maryland.
- Professional-solicitor communications may require additional identification; platform implementation remains fact-specific.
- Missing disclosures can support enforcement and mislead donors.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Submit the final report required by § 6-417 even if the corporation also dissolves or withdraws.
- Deadline
- Within six months after solicitation ceases.
- Fee
- No separate final-report fee confirmed; outstanding annual and late fees may remain.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- One time
- How to comply
- Submit the final report through the charity program and close the registration record.
- Official form or portal
- Final report under § 6-417
Applies to: A registered charitable organization ending solicitation in Maryland.
- Corporate dissolution, foreign termination and tax account closures are separate.
- A charity record can remain delinquent or active after corporate closure if the final report is omitted.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Confirm the solicitor’s registration and satisfy organization-side contract, notice, disclosure and reporting duties before the campaign begins.
- Deadline
- Before the solicitor begins covered activity.
- Fee
- Solicitor registration, bond and campaign fees follow current program requirements; organization registration fee remains separate.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Per solicitor and campaign
- How to comply
- Use the professional-solicitor registration and campaign filings required by the program.
- Official form or portal
- Professional-solicitor registration and charity forms
Applies to: A charity retaining a person who falls within Maryland’s professional-solicitor definition.
- Employees and volunteers acting within statutory exclusions are not automatically professional solicitors.
- An unregistered solicitor can jeopardize the organization’s exemption, campaign legality and registration status.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 3 more
View official sources (4)
Determine whether the provider is counsel or a solicitor based on services, control and custody of contributions, then verify the separate counsel registration and contract requirements.
- Deadline
- Before covered counsel services begin.
- Fee
- Current counsel registration and filing charges must be confirmed from the program at filing.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Per counsel and contract
- How to comply
- Use the current fund-raising-counsel registration and contract process.
- Official form or portal
- Fund-raising counsel registration; contract filing
Applies to: A charity retaining an adviser whose services meet Maryland’s fund-raising-counsel definition.
- A platform, consultant or payment processor may not fit either category without a fact-specific analysis.
- Misclassification can leave the provider and charity unregistered and required filings missing.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
File the written contract by the earlier statutory date and submit the separate campaign notice required for professional-solicitor activity.
- Deadline
- Contract: by the earlier of 10 days after execution or before services begin; campaign notice before the covered campaign begins under the applicable statute.
- Fee
- Fee varies by filing; confirm current program schedule.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Per contract and campaign
- How to comply
- Submit the contract and campaign notice through the charity program.
- Official form or portal
- Written fund-raising contract; campaign notice
Applies to: A registered charity entering a covered contract with a professional solicitor or fund-raising counsel.
- The exact provider classification controls which notices and reports apply.
- Late or missing filings can delay the campaign and support enforcement.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Register the charity when Maryland solicitation is occurring, but do not label every platform or processor as a professional solicitor or fund-raising counsel without applying the statutory definitions and current program interpretation.
- Deadline
- Before launch when registration or fundraiser classification applies.
- Fee
- No universal platform fee confirmed.
- Filing agency
- Maryland Office of the Secretary of State, Charities and Legal Services Division
- Frequency
- Per campaign and platform relationship
- How to comply
- Use charity registration and obtain written classification guidance for uncertain platform roles.
- Official form or portal
- Maryland OneStop charitable registration service; provider contracts
Applies to: A charity soliciting through websites, social media, crowdfunding or a third-party platform.
- Donor-initiated gifts, passive web availability, custody, control, compensation and solicitation conduct can change the result.
- Overbroad classification can impose the wrong filing; under-classification can omit registration, contract or campaign duties.
Verification in progress. Safe approach: Register the charity before Maryland solicitation, and obtain written program guidance before assigning a modern platform, processor or custody model to a fundraiser category. Verified so far: The statute regulates solicitation and defined fundraising roles, but the reviewed official sources do not provide a current comprehensive platform taxonomy. Unresolved: Obtain current written guidance from the Charities and Legal Services Division for the organization’s actual provider contract and money flow. Why the official evidence is insufficient: Official confirmation was not found for how every modern platform, payment processor, donate button and custody model is classified. How to resolve it: Maryland Office of the Secretary of State, Charities and Legal Services Division. Risk if this is treated as settled: Misclassification could omit registration, contracts or campaign notices or impose the wrong regime.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland Office of the Secretary of State and 4 more
View official sources (5)
Track donor restrictions and charitable use. Maryland’s charitable-assets subtitle can apply in addition to corporate law, tax law and solicitation registration.
- Deadline
- Continuously and before transfer, conversion, dissolution or diversion of assets.
- Fee
- No universal filing fee.
- Responsible party
- Maryland Office of the Secretary of State; Maryland Attorney General; Maryland courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain restriction records and obtain approval or court guidance when required by the actual transaction.
- Official form or portal
- Charitable-asset records; transaction filings as applicable
Applies to: A nonprofit holding donated, restricted or otherwise charitable assets.
- Not every corporate asset is automatically subject to the same restriction; donor terms and statutory definitions control.
- Misapplication can trigger fiduciary, enforcement, restitution or transaction challenges.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Charity registration and charitable-assets oversight are separate concepts. The reviewed sources do not establish one universal standalone trust-registration form or one AG notice procedure for every ordinary nonprofit.
- Deadline
- Before relying on absence or before a transaction involving restricted assets.
- Fee
- No universal fee confirmed.
- Responsible party
- Maryland Office of the Secretary of State; Office of the Attorney General; Maryland courts
- Frequency
- Event-triggered
- How to comply
- Confirm the entity and asset classification with the responsible state office and use any transaction-specific process.
- Official form or portal
- No universal form confirmed
Applies to: Ordinary charitable corporations, trusts and holders of restricted charitable assets.
- A trust, institutional fund, cemetery, hospital, religious body or dissolution can trigger distinct rules.
- Omitting a required trust or transaction filing could expose assets and fiduciaries; inventing a filing would misstate Maryland law.
Verification in progress. Safe approach: Treat charitable-asset oversight as separate, but confirm any trust registration or transaction notice for the actual entity and asset. Verified so far: Title 6.5 confirms a separate charitable-assets system, but the reviewed official sources do not state a universal registration or notice applicable to every charity. Unresolved: Confirm the current Secretary of State/Attorney General intake path for the particular trust, restricted fund or transaction. Why the official evidence is insufficient: Official confirmation was not found for a single statewide charitable-trust registration or universal Attorney General notice covering all ordinary charitable corporations. How to resolve it: Maryland Office of the Secretary of State, Office of the Attorney General or Maryland court. Risk if this is treated as settled: Overstatement could invent a universal filing; understatement could leave restricted assets unprotected.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Manage Maryland tax and property exemptions
Four different exemptions live in this group and none of them follows from another. Maryland exempt-corporation treatment rests on federal exemption and still reaches Maryland taxable income. The sales-and-use-tax certificate is applied for separately, renewed every five years, and covers qualifying direct purchases rather than what the organization sells. The real-property exemption is applied for on ownership and actual qualifying use, and personal-property exemption and annual Form 1 reporting remain separate from it.
Maryland generally excludes the exempt organization from corporation income tax except for Maryland taxable unrelated business income and other specified taxable amounts. No separate corporate formation label creates this treatment.
- Deadline
- When federal status and Maryland taxable income are determined.
- Fee
- No separate exemption application fee identified in the reviewed statute.
- Filing agency
- Comptroller of Maryland
- Frequency
- Continuous and annual if taxable income exists
- How to comply
- Maintain the IRS determination and file Maryland returns when statutory triggers apply.
- Official form or portal
- Maryland Form 500 when required
Applies to: A corporation recognized as exempt under the applicable federal provision.
- Pending, retroactive, revoked or category-specific federal status can require direct Comptroller confirmation.
- Unsupported exemption treatment can cause tax, interest and penalty liability.
- West Virginia state income tax exemption required in some cases
- Kansas state income tax exemption required
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Compute Maryland modified income from federal unrelated business taxable income and specified additions, then file the current Maryland corporate return and pay tax.
- Deadline
- By the corporate return deadline for the organization’s tax year, including any valid extension.
- Fee
- Tax at the applicable corporation rate; form filing fee not separately stated.
- Filing agency
- Comptroller of Maryland
- Frequency
- Annual when taxable income or filing trigger exists
- How to comply
- File current Maryland Form 500 through Maryland Tax Connect or the accepted filing method.
- Official form or portal
- Maryland Form 500
Applies to: A federally exempt corporation with Maryland modified income or another Maryland filing trigger.
- A federal Form 990-T filing is not automatically identical to the Maryland calculation.
- Failure to file can produce tax, interest, penalties and collection.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Use the statutory 8.25 percent corporation income-tax rate for the taxable Maryland base, not for exempt program revenue generally.
- Deadline
- With the applicable corporate return and estimated payments.
- Fee
- 8.25% of taxable Maryland corporate income.
- Filing agency
- Comptroller of Maryland
- Frequency
- Annual and periodic when applicable
- How to comply
- Calculate and pay through the current corporate tax return and payment service.
- Official form or portal
- Maryland Form 500
Applies to: An exempt corporation with Maryland taxable income.
- Rate changes or special credits must be refreshed for later years.
- Underpayment can generate interest and penalties.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Submit the Comptroller’s application with the IRS determination, articles, bylaws and requested records. Do not assume the SDAT tax-exempt articles or IRS letter alone authorize tax-free purchases.
- Deadline
- Before presenting exemption to vendors.
- Fee
- No application fee stated in the reviewed guidance.
- Filing agency
- Comptroller of Maryland
- Frequency
- Initial and renewal every five years
- How to comply
- Initial application is submitted by the method stated by the Comptroller; use the issued certificate for qualifying direct purchases.
- Official form or portal
- Sales and Use Tax Exemption Application and certificate
Applies to: A qualifying nonprofit seeking exemption on direct Maryland purchases.
- Eligibility and purchase use must satisfy the statutory category.
- Vendors may collect tax and misuse can lead to assessment, revocation, interest and penalties.
- Pennsylvania sales tax when you buy required in some cases
- Alaska sales tax when you buy required in some cases
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 1 more
View official sources (2)
Respond to the Comptroller’s renewal notice and submit the required information by August 1 in the certificate’s renewal year.
- Deadline
- August 1 in the applicable five-year renewal cycle; notice is generally issued in May.
- Fee
- No renewal fee stated in the reviewed FAQ.
- Filing agency
- Comptroller of Maryland
- Frequency
- Every five years
- How to comply
- Use the current SUTEC renewal process identified in the notice and Comptroller guidance.
- Official form or portal
- SUTEC renewal service
Applies to: A nonprofit holding a Maryland sales-and-use-tax exemption certificate.
- The deadline applies only in the organization’s assigned renewal year.
- An expired certificate cannot support exempt purchases and may disrupt vendors or reimbursement.
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 1 more
View official sources (2)
Pay directly with organizational funds, give the vendor the certificate as required and ensure the purchase is used for the exempt purpose. Do not represent the certificate as a general exemption from hotel, occupancy or local taxes.
- Deadline
- At each exempt purchase.
- Fee
- No filing fee; purchase tax avoided only when the transaction qualifies.
- Responsible party
- Comptroller of Maryland; applicable local taxing authority
- Frequency
- Continuous
- How to comply
- Present the valid certificate and retain purchase records.
- Official form or portal
- Sales and Use Tax Exemption Certificate
Applies to: A nonprofit making purchases under a Maryland exemption certificate.
- Contractor purchases, employee reimbursements and resale transactions have separate rules.
- Improper use can cause assessment, interest, penalties and loss of certificate.
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 2 more
View official sources (3)
Determine whether each revenue stream is a taxable sale. Register the account, collect tax, file returns and remit amounts due; purchase exemption does not create a blanket exemption for sales.
- Deadline
- Before the first taxable sale and on assigned return dates.
- Fee
- Registration fee not separately stated; tax and any license charges depend on activity.
- Filing agency
- Comptroller of Maryland
- Frequency
- Initial and periodic
- How to comply
- Use the Combined Registration Application and Maryland Tax Connect filing service.
- Official form or portal
- Combined Registration Application; sales-and-use-tax returns
Applies to: A nonprofit selling taxable goods, admissions or services in Maryland outside a statutory exception.
- Specific nonprofit sale, auction, food, admission and occasional-sale exceptions require transaction-level analysis.
- Unregistered taxable sales can lead to assessment, penalties, interest and collection.
- West Virginia sales tax when you sell required in some cases
- New Jersey sales tax when you sell required
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 2 more
View official sources (3)
Use the proper resale documentation only for inventory bought for resale and the exemption certificate only for direct exempt use.
- Deadline
- At each qualifying purchase.
- Fee
- No separate certificate fee stated.
- Responsible party
- Comptroller of Maryland
- Frequency
- Continuous
- How to comply
- Provide the correct certificate to the vendor and retain purchase and sales records.
- Official form or portal
- Resale certificate; Sales and Use Tax Exemption Certificate
Applies to: A nonprofit buying items for resale or operating both exempt-use and resale purchasing streams.
- Items withdrawn from resale inventory for organizational use can create use-tax obligations.
- Using the wrong certificate can create tax assessment and recordkeeping failures.
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 1 more
View official sources (2)
A qualifying § 501(c)(3) organization is exempt from the Maryland trader’s license described in the Comptroller tip, but sales-tax registration and state, county, municipal or activity-specific licenses can still apply.
- Deadline
- Before beginning the regulated activity.
- Fee
- Trader’s license: exempt for the qualifying organization; other fees vary.
- Responsible party
- Comptroller of Maryland; clerk, county, municipality or activity regulator
- Frequency
- Event-triggered
- How to comply
- Document the § 501(c)(3) status and complete every separate applicable license or tax registration.
- Official form or portal
- Business Tax Tip #64; activity-specific forms
Applies to: A qualifying § 501(c)(3) organization engaged in sales or other Maryland activity.
- The exemption does not necessarily cover nonqualifying affiliates or activities outside its scope.
- Assuming all licensing is waived can produce unlicensed activity and tax failures.
Last verified: 2026-08-06
Official sources: Comptroller of Maryland and 2 more
View official sources (3)
Submit the exemption application and prove the statutory ownership and use conditions; federal recognition alone does not place the parcel on exempt status.
- Deadline
- After acquiring qualifying property and before relying on exemption.
- Fee
- No universal application fee stated.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; local Supervisor of Assessments
- Frequency
- Initial and event-triggered
- How to comply
- Submit the charitable-property application to the local assessment office with organizational and use documentation.
- Official form or portal
- Application for Exemption — Real Property
Applies to: A qualifying charitable, educational or religious organization owning Maryland real property.
- Mixed use, leasing, vacant property, future construction and special entity categories can change the result.
- Without approval the parcel remains taxable; changed use can cause partial or complete loss of exemption.
- Pennsylvania property tax exemption required in some cases
- South Dakota property tax exemption required in some cases
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Use SDAT’s ordinary timing rule: qualifying ownership before July 1 and application by September 1. Ask the local assessment office about late, transfer, abatement or special timing.
- Deadline
- Own before July 1 and apply by September 1 for the ordinary cycle.
- Fee
- No universal application fee stated.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; local Supervisor of Assessments
- Frequency
- Event-triggered
- How to comply
- File the current real-property exemption application with the local assessment office.
- Official form or portal
- Application for Exemption — Real Property
Applies to: An organization acquiring property and seeking exemption for the relevant tax year.
- Transfer, newly constructed, partially exempt or special-category property can follow different timing or relief.
- Missing the timing can postpone exemption and leave a tax bill due.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 1 more
View official sources (2)
Do not promise full exemption. Obtain a parcel-specific determination from the local Supervisor of Assessments and preserve leases, occupancy, program-use and construction facts.
- Deadline
- Before acquisition, lease or change of use and before relying on exemption.
- Fee
- Fee and tax result vary by parcel and locality.
- Responsible party
- Maryland State Department of Assessments and Taxation; local Supervisor of Assessments
- Frequency
- Event-triggered
- How to comply
- Seek a written local assessment determination and file the applicable exemption or abatement request.
- Official form or portal
- Local assessment application or correspondence
Applies to: A nonprofit property not used wholly and currently for an exempt purpose.
- Partial exemption, incidental use, construction and leased-to-another-entity scenarios can produce different results.
- An unsupported exemption assumption can produce back taxes, interest, liens or budget shortfalls.
Verification in progress. Safe approach: Apply for the parcel and obtain a local determination for mixed, leased, vacant or construction-period use. Verified so far: The statute and form require qualifying use, but the reviewed statewide sources do not resolve all mixed-use, lease, vacancy and future-use fact patterns. Unresolved: Obtain a written determination from the local Supervisor of Assessments for the actual parcel and use arrangement. Why the official evidence is insufficient: Official statewide confirmation was not found for a single rule that resolves every mixed, leased, vacant or construction-period parcel. How to resolve it: Local Supervisor of Assessments and Maryland State Department of Assessments and Taxation. Risk if this is treated as settled: A generalized exemption promise could produce tax, interest, liens or a failed transaction.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland State Department of Assessments and Taxation and 2 more
View official sources (3)
Apply separately for any personal-property exemption, file Form 1 annually, and use the real-property application for land and improvements. Approval in one system does not automatically complete the others.
- Deadline
- At acquisition or exempt use and annually for Form 1.
- Fee
- No universal exemption application fee; Form 1 annual-report fee is $0 for nonstock corporations.
- Responsible party
- Maryland State Department of Assessments and Taxation
- Frequency
- Initial, annual and event-triggered
- How to comply
- Submit the two exemption applications and Form 1 through their respective channels.
- Official form or portal
- Personal-property exemption application; real-property exemption application; 2026 Form 1
Applies to: A nonprofit owning both real and business personal property.
- Property classification and use determine which system applies.
- Conflation can leave taxable property unclaimed or required annual reports missing.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 3 more
View official sources (4)
Register and operate as an employer
Every employer system here opens on its own trigger. Withholding registration comes before payroll, unemployment coverage for a qualifying nonprofit turns on four or more covered employees in 20 different weeks, and workers' compensation starts at one covered employee, which usually arrives first. Earned sick and safe leave, FAMLI and MarylandSaves are three further systems that share nothing. FAMLI contributions begin January 1, 2027 and benefits begin January 1, 2028.
Complete the Combined Registration Application and use Maryland Tax Connect for assigned withholding returns and payments.
- Deadline
- Before the first Maryland payroll or withholding obligation.
- Fee
- No separate account-registration fee stated.
- Filing agency
- Comptroller of Maryland
- Frequency
- Initial and periodic
- How to comply
- Submit the Combined Registration Application and file through Maryland Tax Connect.
- Official form or portal
- Combined Registration Application
Applies to: A nonprofit paying Maryland wages or otherwise required to withhold Maryland tax.
- Unemployment insurance, workers’ compensation, new-hire reporting, FAMLI and MarylandSaves are separate employer systems.
- Unregistered payroll can produce tax, interest, penalties and collection.
Last verified: 2026-08-06
Official source: Comptroller of Maryland — Combined Registration Application
View official source
Register with the Division of Unemployment Insurance through BEACON when the statutory coverage trigger is met.
- Deadline
- Promptly after the coverage trigger is met and before the first required quarterly report.
- Fee
- No registration fee stated; contributions or reimbursements depend on financing election.
- Filing agency
- Maryland Department of Labor, Division of Unemployment Insurance
- Frequency
- Initial and quarterly
- How to comply
- Register through BEACON and maintain the assigned employer account.
- Official form or portal
- BEACON employer registration
Applies to: A qualifying § 501(c)(3) nonprofit employing at least four covered workers during each of 20 weeks in a calendar year.
- Worker exclusions and other employing-unit rules can alter the count; non-§ 501(c)(3) nonprofits may have different coverage treatment.
- Failure to register can produce retroactive contributions or reimbursements, interest, penalties and delinquent reports.
- Pennsylvania unemployment insurance required in some cases
- Idaho unemployment insurance required
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, Division of Unemployment Insurance and 2 more
View official sources (3)
Evaluate the cash-flow and security consequences and make the reimbursable election through the required account process within 30 days after coverage begins if that method is chosen.
- Deadline
- Within 30 days after becoming subject to coverage for the initial election described by current guidance.
- Fee
- Contributory rate or dollar-for-dollar benefit reimbursement; bond or security may be required.
- Filing agency
- Maryland Department of Labor, Division of Unemployment Insurance
- Frequency
- Initial and as permitted for later changes
- How to comply
- Use the Combined Registration Application/BEACON process and retain the election.
- Official form or portal
- BEACON; nonprofit financing election
Applies to: A covered § 501(c)(3) nonprofit eligible to elect reimbursement instead of contributions.
- The reimbursable method transfers benefit-cost volatility to the nonprofit and is not automatically cheaper.
- Missing the election window can place the employer in the contributory system and create unexpected liabilities.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, Division of Unemployment Insurance and 2 more
View official sources (3)
Report wages quarterly, apply the account-specific rate from the 2026 Table A schedule to the first $8,500 of covered wages per worker, and pay on time.
- Deadline
- Within one month after each calendar quarter ends.
- Fee
- $8,500 taxable wage base; account-specific 2026 Table A rate; $35 late-report charge and 1.5% monthly interest stated by current guidance.
- Filing agency
- Maryland Department of Labor, Division of Unemployment Insurance
- Frequency
- Quarterly
- How to comply
- File and pay through BEACON.
- Official form or portal
- BEACON quarterly wage report
Applies to: A contributory Maryland unemployment-insurance employer in 2026.
- Reimbursable employers use benefit reimbursement rather than the contributory wage-base calculation.
- Late reports and payments can produce charges, interest, collection and loss of good standing.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, Division of Unemployment Insurance and 2 more
View official sources (3)
Obtain and maintain workers’ compensation insurance or authorized self-insurance before employing a covered worker.
- Deadline
- Before the first covered employee begins work and continuously thereafter.
- Fee
- Insurance premium varies; no universal state filing fee.
- Filing agency
- Maryland Workers’ Compensation Commission
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain self-insurance authority, and use CompHub for required filings.
- Official form or portal
- Workers’ compensation policy; CompHub
Applies to: A Maryland nonprofit with one or more covered employees.
- Certain workers and eligible officers can be excluded only under specific statutory procedures.
- An uninsured employer can face assessments, liability and enforcement, while injured workers may still have claims.
- Delaware workers compensation required in some cases
- South Carolina workers compensation required in some cases
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Apply the statutory eligibility rules and file through CompHub before treating an officer as excluded. Do not use officer status to exclude ordinary employees.
- Deadline
- Before relying on the exclusion and when status changes.
- Fee
- No universal exclusion filing fee stated.
- Filing agency
- Maryland Workers’ Compensation Commission
- Frequency
- Event-triggered
- How to comply
- Submit the Officer and Member Exclusion filing through CompHub.
- Official form or portal
- CompHub Officer and Member Exclusion
Applies to: A corporation considering exclusion of an eligible officer or member from workers’ compensation coverage.
- Eligibility depends on entity form, ownership or office and statutory conditions.
- An invalid exclusion can leave the employer uninsured and responsible for claims and penalties.
Last verified: 2026-08-06
Official sources: Maryland Workers’ Compensation Commission and 1 more
View official sources (2)
Submit the worker and employer information to the Maryland State Directory of New Hires within 20 days.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Maryland Department of Human Services
- Frequency
- Event-triggered
- How to comply
- Report electronically through mdnewhire.com or by the official paper method.
- Official form or portal
- Maryland State Directory of New Hires
Applies to: Every Maryland employer hiring or rehiring an employee.
- A federally registered multistate employer can use its elected reporting state under the applicable federal process.
- Late or missing reports can impair child-support enforcement and expose the employer to statutory consequences.
Last verified: 2026-08-06
Official sources: Maryland Department of Human Services and 1 more
View official sources (2)
Pay at least $15 per hour under current statewide guidance and screen local law, including jurisdictions with higher rates.
- Deadline
- Each payroll period.
- Fee
- $15 per hour statewide as of the research date; local rates may be higher.
- Responsible party
- Maryland Department of Labor, Division of Labor and Industry; applicable county
- Frequency
- Continuous
- How to comply
- Administer through payroll and retain required wage records.
- Official form or portal
- Maryland wage and hour guidance
Applies to: A nonprofit employing workers covered by Maryland wage law.
- Exemptions, youth rates, tipped work and local rules require worker-specific analysis.
- Underpayment can produce back wages, damages, penalties and enforcement.
Last verified: 2026-08-06
View official source
Accrue at least one hour for every 30 hours worked, up to 40 hours per year, and apply the 64-hour bank limit. Employers with 15 or more employees provide paid leave; smaller employers provide unpaid protected leave.
- Deadline
- Accrue with covered work and permit use under the statute.
- Fee
- No state filing fee; payroll cost depends on employer size and use.
- Responsible party
- Maryland Department of Labor, Division of Labor and Industry
- Frequency
- Continuous
- How to comply
- Use a compliant leave policy, notice, accrual and recordkeeping system.
- Official form or portal
- Earned Sick and Safe Leave guidance and FAQs
Applies to: Maryland employers and employees covered by the Healthy Working Families Act.
- Worker, industry and collective-bargaining exclusions require exact analysis.
- Noncompliance can result in wage claims, damages and enforcement.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, Division of Labor and Industry and 1 more
View official sources (2)
Prepare payroll, registration, employee notice and reporting systems for contributions beginning January 1, 2027. Do not collect or remit the state contribution before the effective start.
- Deadline
- Before January 1, 2027; quarterly remittance begins for 2027 payroll.
- Fee
- No employer registration fee stated.
- Filing agency
- Maryland Department of Labor, FAMLI Division
- Frequency
- Quarterly beginning 2027
- How to comply
- Use the FAMLI employer service and payroll process.
- Official form or portal
- FAMLI employer service
Applies to: A Maryland employer with covered employees, including a nonprofit employer.
- An approved private plan can substitute only after approval and under its conditions.
- Failure to prepare can produce payroll errors and delinquent contribution or reporting obligations once the system begins.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, FAMLI Division and 2 more
View official sources (3)
Calculate the 0.9 percent total contribution on covered wages. Employers with 15 or more employees may split up to 0.45 percent to employees; employers below 15 do not owe the employer share but must withhold and remit the employee share under current guidance.
- Deadline
- Each payroll and quarterly remittance beginning January 1, 2027.
- Fee
- $0.009 of covered wages in 2027, allocated under employer-size rules.
- Filing agency
- Maryland Department of Labor, FAMLI Division
- Frequency
- Quarterly
- How to comply
- Configure payroll and remit through the FAMLI employer service.
- Official form or portal
- FAMLI Contributions
Applies to: A covered Maryland employer during calendar year 2027.
- The rate is year-specific; employee-count and wage-cap rules must be refreshed before implementation.
- Undercollection, overcollection or late remittance can create employer liability and correction duties.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, FAMLI Division and 1 more
View official sources (2)
Update leave coordination, notices and job-protection administration for benefits beginning January 1, 2028. Current program guidance describes up to 12 weeks and a benefit cap of up to $1,000 per week.
- Deadline
- Before January 1, 2028 and when an employee gives notice or files a claim.
- Fee
- Employer leave-administration cost varies; benefit is paid under the State or approved private plan.
- Responsible party
- Maryland Department of Labor, FAMLI Division
- Frequency
- Continuous beginning 2028
- How to comply
- Use the FAMLI program or approved private plan and coordinate other leave.
- Official form or portal
- FAMLI program
Applies to: A Maryland employer with employees who may claim State-plan or approved private-plan benefits.
- Special combined-leave, job-protection, wage-replacement and private-plan rules require current implementation guidance.
- Interference, notice failures or incorrect coordination can create employment and benefit disputes.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, FAMLI Division and 1 more
View official sources (2)
Apply for and obtain approval before treating the private plan as a substitute. A self-insured path is generally limited by employer size, with a narrow transition for a smaller employer that had a compliant plan by July 31, 2026.
- Deadline
- Before the private plan replaces State-plan participation.
- Fee
- Plan, bond, insurance and administration costs vary.
- Filing agency
- Maryland Department of Labor, FAMLI Division
- Frequency
- Initial and ongoing approval
- How to comply
- Use the FAMLI private-plan application and maintain approval.
- Official form or portal
- FAMLI Private Plans
Applies to: An employer seeking to opt out of the State FAMLI plan through an equivalent private plan.
- Commercial, self-insured and transition rules differ; refresh before filing.
- An unapproved plan does not eliminate State contributions or obligations.
Last verified: 2026-08-06
Official sources: Maryland Department of Labor, FAMLI Division and 1 more
View official sources (2)
Register and facilitate payroll contributions for eligible employees, or certify the applicable exemption.
- Deadline
- By the program’s assigned deadline after coverage and annually for any required certification.
- Fee
- No employer program fee stated.
- Filing agency
- Maryland Small Business Retirement Savings Program and Trust
- Frequency
- Initial and ongoing
- How to comply
- Use the MarylandSaves employer portal.
- Official form or portal
- MarylandSaves employer portal
Applies to: A Maryland employer operating at least two calendar years, with at least one employee age 18 or older, using automatic payroll and not already offering a qualified retirement plan.
- An employer with a qualified plan, no employees or manual payroll may qualify for an exemption; facts must be certified accurately.
- Failure to register or claim an exemption can produce program enforcement and employee-access failures.
Last verified: 2026-08-06
Official sources: Maryland Small Business Retirement Savings Program and Trust and 2 more
View official sources (3)
Enroll or upload eligible employees, process opt-out or contribution elections and send payroll deductions through the program process.
- Deadline
- On the assigned payroll schedule and after employee eligibility events.
- Fee
- No employer contribution is required by the reviewed program guidance; payroll administration cost is internal.
- Filing agency
- Maryland Small Business Retirement Savings Program and Trust
- Frequency
- Each payroll
- How to comply
- Use the MarylandSaves employer portal and payroll integration or manual upload allowed by the program.
- Official form or portal
- MarylandSaves employer portal
Applies to: A covered employer registered in MarylandSaves and facilitating employee participation.
- Employees may opt out or choose contribution settings under program rules; an employer cannot condition employment on participation.
- Late or incorrect payroll transmissions can create employee account and compliance problems.
Last verified: 2026-08-06
Official sources: Maryland Small Business Retirement Savings Program and Trust and 1 more
View official sources (2)
Answer the Form 1 or paper addendum accurately. The nonstock annual-report fee remains $0, but the employer must still register, facilitate or certify exemption under MarylandSaves.
- Deadline
- With the annual Form 1 and by the MarylandSaves annual certification deadline.
- Fee
- $0 nonstock Form 1 fee; no additional waiver value for this entity type.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; Maryland Small Business Retirement Savings Program and Trust
- Frequency
- Annual
- How to comply
- Complete the Form 1 MarylandSaves question or paper addendum and maintain the employer program record.
- Official form or portal
- 2026 Form 1; MarylandSaves Paper Annual Report Addendum
Applies to: A nonstock corporation filing Form 1 and subject to or exempt from MarylandSaves.
- Other entity types may obtain a monetary annual-report fee waiver.
- An inaccurate certification can create inconsistent agency records and does not cure underlying employer noncompliance.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 3 more
View official sources (4)
Run gaming and alcohol events
Applies only when the organization runs a raffle, a bingo or a card night, or serves alcohol at an event. Maryland has no single statewide charitable gaming permit: the answer starts with the county or Baltimore City where the event happens. A state ATCC nonprofit permit covers only its stated activity and does not replace local alcohol approval. Three items in this group are open questions rather than answers, including online raffle sales.
Identify the county or Baltimore City subtitle and current local permit office before selling tickets or conducting the game. Maryland’s Criminal Law Article uses distinct local subtitles.
- Deadline
- Before advertising, selling chances or conducting the game.
- Fee
- Fee varies locally.
- Filing agency
- County or Baltimore City charitable gaming authority
- Responsible party
- Applicable county commissioners, county permit agency or Baltimore City authority
- Frequency
- Per game, event or local license term
- How to comply
- Use the local permit application and any required reports.
- Official form or portal
- County or Baltimore City gaming permit
Applies to: A nonprofit planning a raffle, bingo, tip jar, gaming night or similar activity in Maryland.
- Eligibility, prize, ticket, member-operation, location and reporting rules vary by locality and game.
- A permit from another jurisdiction or a general nonprofit status does not authorize the game.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 2 more
View official sources (3)
Use the Baltimore City permit path and ensure the game is operated as the local subtitle requires, without private benefit.
- Deadline
- Before the covered game.
- Fee
- Fee must be confirmed from the current Baltimore City application.
- Filing agency
- County or Baltimore City charitable gaming authority
- Responsible party
- Baltimore City gaming authority
- Frequency
- Per permit or event
- How to comply
- File with the current Baltimore City permit office.
- Official form or portal
- Baltimore City gaming permit
Applies to: An eligible organization conducting covered gaming in Baltimore City.
- The rule does not apply outside Baltimore City; current local application details must be verified.
- Unauthorized gaming can result in enforcement and jeopardize proceeds.
Last verified: 2026-08-06
Official source: Maryland General Assembly — Criminal Law § 13-503 — Baltimore City gaming permit
View official source
Confirm the county-specific eligible organizations, permit, prizes, operation and reports. The reviewed county examples assign authority differently.
- Deadline
- Before the local gaming activity.
- Fee
- Fee varies by county and game.
- Filing agency
- County or Baltimore City charitable gaming authority
- Responsible party
- Applicable county commissioners or permit agency
- Frequency
- Per permit or local license term
- How to comply
- Submit the county’s current application.
- Official form or portal
- County charitable-gaming permit
Applies to: An eligible nonprofit conducting gaming in a county governed by a local Title 13 subtitle.
- Only the actual event county’s subtitle and procedures control.
- Using the wrong county rule can make the event unlawful despite charitable purpose.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 1 more
View official sources (2)
Obtain written approval from the actual local gaming authority before using online ticket sales, remote participation or out-of-jurisdiction buyers.
- Deadline
- Before launching any online or remote raffle process.
- Fee
- No universal fee confirmed.
- Responsible party
- Applicable county or Baltimore City gaming authority
- Frequency
- Per campaign
- How to comply
- Seek written local determination and use any required platform or permit controls.
- Official form or portal
- No universal statewide online-raffle form confirmed
Applies to: A nonprofit proposing web, app, credit-card or interstate raffle ticket sales.
- Local subtitles, payment methods, physical-presence rules and interstate law can produce different answers.
- An incorrect statewide statement could facilitate unlawful gambling, void tickets or create payment and prize disputes.
Verification in progress. Safe approach: Obtain written approval from the event locality before any online, remote or interstate raffle sales. Verified so far: The reviewed official local statutes regulate permits and operation but do not supply one statewide modern online-ticket rule. Unresolved: Obtain current written guidance from the event locality and, when interstate activity is proposed, appropriate gaming counsel or regulators. Why the official evidence is insufficient: Official confirmation was not found for a universal statewide authorization or prohibition covering online sales, payment processors and interstate participants. How to resolve it: Actual county or Baltimore City gaming authority. Risk if this is treated as settled: An unsupported online conclusion could facilitate unlawful gambling or void ticket and prize arrangements.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland General Assembly and 2 more
View official sources (3)
File Form 10-9 for the specified event date, prepay required tax within the form’s timing and preserve the permit conditions.
- Deadline
- Submit 10 to 30 business days before the event; complete required tax payment within seven days after the auction as stated by the form.
- Fee
- $10.
- Filing agency
- Maryland Alcohol, Tobacco, and Cannabis Commission
- Frequency
- Per event
- How to comply
- Submit ATCC Form 10-9 and complete any required local approval.
- Official form or portal
- Form 10-9 — Charity Wine Auction Permit
Applies to: A registered charitable organization conducting a qualifying wine auction.
- The permit is limited to qualifying wine auctions and does not authorize general retail sales, shipping or delivery.
- An unpermitted auction or unpaid tax can lead to alcohol enforcement and event cancellation.
Last verified: 2026-08-06
Official sources: Maryland Alcohol, Tobacco, and Cannabis Commission and 1 more
View official sources (2)
File Form 355, provide the federal exemption letter and participant information, and select the permit category matching the alcoholic beverages offered.
- Deadline
- Submit 10 to 30 business days before the event.
- Fee
- $100, $150 or $200 depending on the product categories stated by Form 355.
- Filing agency
- Maryland Alcohol, Tobacco, and Cannabis Commission
- Frequency
- Per event
- How to comply
- Submit ATCC Form 355 and any required local approvals.
- Official form or portal
- Form 355 — Nonprofit Festival Permit
Applies to: A nonprofit sponsoring a qualifying festival involving alcoholic beverages.
- The permit covers only one to three consecutive days and does not replace local licensing where required.
- The event can be denied, stopped or sanctioned if the permit, participants or beverage category is wrong.
Last verified: 2026-08-06
View official source
Determine whether the county or Baltimore City board must approve a one-day license, venue, caterer or event. An ATCC permit does not automatically replace local authority.
- Deadline
- Before purchasing, advertising or serving alcohol.
- Fee
- Local and state fees vary.
- Filing agency
- Local board of license commissioners
- Responsible party
- Applicable local board of license commissioners; Maryland Alcohol, Tobacco, and Cannabis Commission
- Frequency
- Per event
- How to comply
- Use the current local application and any ATCC permit required for the event type.
- Official form or portal
- Local one-day license or approval; ATCC permit when applicable
Applies to: A nonprofit serving, selling or auctioning alcohol at an event.
- Local structures and fees vary substantially; licensed caterer arrangements can change the filing path.
- Missing either layer can cause denial, cancellation, seizure or alcohol-law enforcement.
Verification in progress. Safe approach: Resolve the event location and obtain both the applicable local approval and any narrow ATCC permit. Verified so far: The state forms expressly preserve narrow permit scopes, but the reviewed record does not provide one local procedure applicable in every Maryland jurisdiction. Unresolved: Resolve the event county, venue, beverage source, seller and caterer, then obtain the current local board procedure. Why the official evidence is insufficient: A universal statewide local-license workflow, fee and deadline cannot be confirmed because local boards administer separate systems. How to resolve it: Applicable local board of license commissioners and Maryland Alcohol, Tobacco, and Cannabis Commission. Risk if this is treated as settled: Omitting a local layer could cancel the event or create alcohol violations.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland Alcohol, Tobacco, and Cannabis Commission and 2 more
View official sources (3)
Do not infer authority from charitable status or a wine-auction permit. Obtain written ATCC and local approval for donated product, raffle treatment, online bidding, shipment or delivery.
- Deadline
- Before accepting product or launching the transaction.
- Fee
- No universal fee confirmed.
- Responsible party
- Maryland Alcohol, Tobacco, and Cannabis Commission; applicable local board
- Frequency
- Per transaction or event
- How to comply
- Seek written regulator guidance and use licensed wholesalers, retailers, auctioneers, shippers or caterers as required.
- Official form or portal
- No universal form confirmed
Applies to: A nonprofit planning an arrangement beyond in-person activity expressly covered by a current permit.
- Different facts can trigger federal, state and local alcohol rules.
- An unsupported arrangement can violate alcohol sourcing, sale, raffle, shipping or delivery law.
Verification in progress. Safe approach: Do not accept, raffle, auction, ship or deliver alcohol outside express permit authority without written regulator approval. Verified so far: The reviewed permits define narrow authorized activities and do not affirmatively resolve all donated-product, online and delivery models. Unresolved: Obtain transaction-specific written guidance from ATCC and the local licensing board. Why the official evidence is insufficient: Official confirmation was not found for a universal treatment of donated alcohol, alcohol raffles, online bidding, shipment and delivery. How to resolve it: Maryland Alcohol, Tobacco, and Cannabis Commission and applicable local board. Risk if this is treated as settled: A charitable purpose does not cure unlawful sourcing, sale, raffle, shipment or delivery.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland Alcohol, Tobacco, and Cannabis Commission and 2 more
View official sources (3)
Lobby, participate in ballot issues and report political activity
Applies only when the organization pays someone to lobby, spends on a ballot question, or is asked about political activity. Three regimes sit side by side and must not be merged: Maryland regulated lobbying with its own registration triggers and semiannual reports, Maryland campaign finance with committee registration and the 2026 reporting schedule, and the federal section 501(c)(3) prohibition on candidate-campaign intervention, which Maryland compliance never satisfies.
Track each exact trigger separately, including in-person communication, other communication, gifts, procurement, grant/loan activity and grassroots spending. Register when the applicable operator and amount are crossed.
- Deadline
- Within five days after the first regulated lobbying act.
- Fee
- $100 per registration.
- Filing agency
- Maryland State Ethics Commission
- Frequency
- Annual lobbying year and event-triggered
- How to comply
- Register electronically through the State Ethics Commission filing system.
- Official form or portal
- Lobbyist registration
Applies to: A nonprofit, employee, contractor or coalition engaging in regulated Maryland lobbying.
- Volunteer advocacy and uncompensated activity may fall outside particular triggers; federal tax limits remain separate.
- Unregistered lobbying can lead to fees, enforcement and invalid disclosure records.
Last verified: 2026-08-06
Official sources: Maryland State Ethics Commission and 3 more
View official sources (4)
File the electronic registration within five days after the first regulated act. Registration expires October 31 and must be renewed for continued activity in the next lobbying year.
- Deadline
- Within five days after first regulated act; expires October 31.
- Fee
- $100 per registration.
- Filing agency
- Maryland State Ethics Commission
- Frequency
- Annual and event-triggered
- How to comply
- Use the State Ethics Commission electronic filing system.
- Official form or portal
- Lobbyist registration
Applies to: A person or organization subject to Maryland lobbying registration.
- Different principals can require separate registrations; termination does not replace final reporting.
- Expired or principal-mismatched registration can leave activity unreported.
Last verified: 2026-08-06
Official sources: Maryland State Ethics Commission and 2 more
View official sources (3)
Submit the required activity and expenditure reports for the lobbying year, including a no-activity report when required by the current system.
- Deadline
- May 31 and November 30.
- Fee
- No separate report fee stated; late consequences may apply.
- Filing agency
- Maryland State Ethics Commission
- Frequency
- Semiannual
- How to comply
- File electronically through the Commission system.
- Official form or portal
- Lobbying activity report
Applies to: A registered Maryland lobbyist or employer with reporting duties.
- Termination and employer reports may have separate fields or timing.
- Missing reports can result in delinquency and enforcement even if registration was timely.
Last verified: 2026-08-06
Official sources: Maryland State Ethics Commission and 1 more
View official sources (2)
File the Statement of Organization, appoint required officers and use the committee account and reporting system before regulated receipts or expenditures.
- Deadline
- Before regulated committee activity begins.
- Fee
- No committee-establishment fee stated.
- Filing agency
- Maryland State Board of Elections
- Frequency
- Per committee and election cycle
- How to comply
- File through MD CRIS using the Statement of Organization.
- Official form or portal
- Statement of Organization; MD CRIS
Applies to: A nonprofit undertaking activity that requires a Maryland ballot issue political committee.
- Internal issue advocacy that does not trigger committee status must be distinguished from ballot-measure spending; federal § 501(c)(3) lobbying limits remain separate.
- Unregistered committee activity can generate late fees, reporting violations and enforcement.
Last verified: 2026-08-06
Official sources: Maryland State Board of Elections and 2 more
View official sources (3)
File every report on the current schedule, including zero-activity reports when required, and maintain electronic records in MD CRIS.
- Deadline
- On the exact 2026 schedule assigned to the committee and election cycle.
- Fee
- No filing fee; late fees can reach $1,000 under current guidance.
- Filing agency
- Maryland State Board of Elections
- Frequency
- Periodic and event-triggered
- How to comply
- File electronically through MD CRIS.
- Official form or portal
- MD CRIS; 2026 Reporting Schedule
Applies to: A Maryland political committee or other filer with campaign-finance reports.
- Different committee and election types have different schedules; refresh annually.
- Late or missing reports create daily late fees, possible referral and inability to terminate the committee.
Last verified: 2026-08-06
Official sources: Maryland State Board of Elections and 2 more
View official sources (3)
A state committee filing does not authorize a § 501(c)(3) organization to support or oppose candidates. Analyze federal tax law separately; ballot-measure activity is generally lobbying rather than candidate intervention but remains subject to limits.
- Deadline
- Before any election-related communication, contribution or expenditure.
- Fee
- No filing fee for the federal analysis; state committee fees and reports depend on activity.
- Responsible party
- Internal Revenue Service; Maryland State Board of Elections
- Frequency
- Continuous
- How to comply
- Use federal tax guidance and the applicable Maryland campaign-finance process.
- Official form or portal
- IRS guidance; State Board of Elections guides
Applies to: A Maryland § 501(c)(3) organization considering candidate, ballot-measure or election-related activity.
- Other exempt categories and separate affiliated entities can have different federal rules.
- Candidate intervention can threaten federal exemption even when state reports are filed.
Last verified: 2026-08-06
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Track contributions attributable under the Maryland rule and file the required disclosure by the semiannual dates. Apply the nonprofit attribution instructions rather than reporting every donor automatically.
- Deadline
- May 31 and November 30 when applicable.
- Fee
- No filing fee stated.
- Filing agency
- Maryland State Board of Elections
- Frequency
- Semiannual
- How to comply
- Use the State Board of Elections disclosure process.
- Official form or portal
- Disclosure of Contributions filing
Applies to: A person or nonprofit employing a regulated lobbyist with compensation and contribution facts covered by the disclosure law.
- Applicability depends on lobbyist compensation and contribution conditions; nonprofit attribution has special treatment.
- Failure to disclose can create campaign-finance enforcement and public-record inaccuracies.
Last verified: 2026-08-06
Official sources: Maryland State Board of Elections and 1 more
View official sources (2)
Handle specialized activities and close the organization
The first five entries apply only to particular activities or entity types: general business licensing, which Maryland does not answer statewide, temporary food events, child care, the specialized religious corporation form, and a limited-equity housing conversion path that is not effective until October 1, 2026. The last three are closure, and they are three separate things. Filing Articles of Dissolution ends the corporation. It does not decide where restricted charitable assets may go, and it closes none of the charity, tax, payroll, unemployment, workers' compensation, gaming, alcohol, lobbying or campaign accounts.
The reviewed official sources support a narrow trader’s-license exemption and many activity-specific or local permits, but not one universal statewide license or one universal no-license rule. Screen the organization’s location and activities.
- Deadline
- Before beginning each activity or occupying a regulated location.
- Fee
- Fees vary by license and locality.
- Responsible party
- Maryland OneStop service; Comptroller of Maryland; county, municipality and activity regulators
- Frequency
- Initial, periodic and event-triggered
- How to comply
- Use Maryland OneStop as a discovery service and file with the actual responsible agency or local government.
- Official form or portal
- Activity-specific state or local application
Applies to: A nonprofit beginning operations, sales, events or regulated services in Maryland.
- Sales, food, child care, alcohol, gaming, construction, zoning and professional services have separate systems.
- A categorical statement can cause either unnecessary filings or unlicensed operations.
Verification in progress. Safe approach: Screen the organization’s actual location and activities; use Maryland OneStop only to locate the responsible government office. Verified so far: Official sources confirm several distinct licenses and the trader’s-license exemption but do not establish a universal statewide yes/no rule. Unresolved: Resolve the operating address and activity list, then check Maryland OneStop and the actual county or municipality. Why the official evidence is insufficient: Official confirmation was not found for one general license that covers all Maryland nonprofits or a universal exemption from county and municipal licensing. How to resolve it: Applicable state agency, county or municipality. Risk if this is treated as settled: A universal yes/no statement could cause either unnecessary filings or unlicensed activity.
- Pennsylvania local business license required in some cases
- North Carolina local business license required in some cases
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Comptroller of Maryland and 2 more
View official sources (3)
Contact the local health department and submit its temporary-event application within the local lead time. The Queen Anne’s County source is one example, not a statewide deadline or fee.
- Deadline
- Before the temporary food event under the local application deadline.
- Fee
- Fee varies locally; the reviewed Queen Anne’s example has its own nonprofit treatment.
- Filing agency
- Local health department
- Responsible party
- Applicable local health department; Maryland Department of Health
- Frequency
- Per event
- How to comply
- File the local health-department application.
- Official form or portal
- Local Temporary Food Service Facility application
Applies to: A nonprofit preparing or serving food at a temporary public or fundraising event.
- Catered, prepackaged, church-only and private events may be classified differently.
- The event can be denied or stopped and food safety enforcement can apply.
Last verified: 2026-08-06
Official sources: Maryland Department of Health and 1 more
View official sources (2)
Classify the program, complete OCC 1200 and obtain a license or Letter of Compliance before operation. Provide articles, tax materials, inspections, staffing and other packet items.
- Deadline
- Before operating the covered program.
- Fee
- Fees and inspection costs depend on program and local requirements.
- Filing agency
- Maryland State Department of Education, Office of Child Care
- Frequency
- Initial and continuing compliance
- How to comply
- Submit the OCC application packet through the regional licensing office.
- Official form or portal
- OCC 1200 Application Packet
Applies to: A nonprofit operating a program that meets Maryland’s child care center definition, including a qualifying religious program.
- Camps, schools, drop-in activities, religious programs and exempt care arrangements require classification before applying.
- Operating without authority can result in closure, enforcement and child-safety liability.
Last verified: 2026-08-06
Official sources: Maryland State Department of Education, Office of Child Care and 3 more
View official sources (4)
Do not substitute the religious articles for the ordinary tax-exempt nonstock form solely because the purpose is religious. Confirm the governing statute, trustees or members and property structure first.
- Deadline
- At formation or conversion into the specialized structure.
- Fee
- Current fee stated by the specialized form and fee schedule; verify at filing.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Frequency
- One time
- How to comply
- File Articles of Incorporation for a Religious Corporation when the specialized statute applies.
- Official form or portal
- Articles of Incorporation for a Religious Corporation
Applies to: A congregation or religious body evaluating the specialized Maryland religious-corporation form.
- Federal church tax treatment and charity-solicitation exemptions are separate.
- Using the wrong entity form can create governance and property-title problems.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 1 more
View official sources (2)
Chapter 260 creates a specialized conversion and member-vote process effective October 1, 2026. It is future law on the research date and should not be encoded as a current ordinary nonprofit instruction.
- Deadline
- Not before October 1, 2026; statutory vote timing applies after the covered acquisition.
- Fee
- Filing fee must be confirmed from the current conversion form available after effectiveness.
- Responsible party
- Maryland State Department of Assessments and Taxation; Maryland General Assembly
- Frequency
- Event-triggered after effective date
- How to comply
- Use the future transaction-specific SDAT conversion filing when the statute becomes effective.
- Official form or portal
- Future conversion filing
Applies to: A narrow nonstock corporation formed to acquire a residential rental facility and convert it to a cooperative limited-equity housing corporation.
- Applies only to the narrow housing entity and facility facts stated by Chapter 260.
- Premature reliance can produce an unauthorized transaction and defective member vote.
Last verified: 2026-08-06
View official source
Determine whether separate members exist or directors constitute members under § 5-204, obtain the required approvals, wind up and file Articles of Dissolution. Maintain the resident agent for the period stated by the form.
- Deadline
- After authorization and winding-up steps, before treating the corporation as dissolved.
- Fee
- Current dissolution filing charge and optional service charges are stated by the form and fee schedule; verify at filing.
- Filing agency
- Maryland State Department of Assessments and Taxation
- Responsible party
- Maryland State Department of Assessments and Taxation; board and members
- Frequency
- One time
- How to comply
- File Articles of Dissolution online where available or by paper.
- Official form or portal
- Articles of Dissolution for a Maryland Corporation
Applies to: A domestic Maryland nonstock corporation ending its corporate existence.
- Charitable assets, claims, taxes, payroll, solicitation and licenses require separate closure actions.
- The corporation can remain active or delinquent and liabilities can survive an incomplete dissolution.
Last verified: 2026-08-06
Official sources: Maryland State Department of Assessments and Taxation and 3 more
View official sources (4)
Pay liabilities, honor restrictions and direct remaining charitable assets only to a legally permitted charitable recipient or purpose. Confirm whether Secretary of State, Attorney General or court involvement is required for the actual asset and transaction.
- Deadline
- Before transferring remaining charitable assets.
- Fee
- No universal review fee confirmed; court and professional costs may apply.
- Responsible party
- Maryland Office of the Secretary of State; Office of the Attorney General; Maryland courts
- Frequency
- One time
- How to comply
- Use the charter dissolution clause, restriction records and any required agency or court process.
- Official form or portal
- Articles of Dissolution; transaction-specific approval or court filing
Applies to: A dissolving nonprofit holding restricted gifts, charitable assets or property committed to exempt purposes.
- Unrestricted operating assets, restricted gifts, trusts, endowments and government grants can follow different rules.
- An improper distribution can expose directors and recipients to restitution, injunction and fiduciary claims.
Verification in progress. Safe approach: Pay liabilities and transfer charitable assets only after resolving restrictions and any required state or court review. Verified so far: The corporate and charitable-assets statutes establish winding-up and asset oversight, but the reviewed official sources do not publish one universal preclearance path for every charitable distribution. Unresolved: Resolve each asset restriction and obtain written agency or court guidance before transfer when the permitted recipient or review path is uncertain. Why the official evidence is insufficient: Official confirmation was not found for a single mandatory Attorney General, Secretary of State or court procedure covering every charitable-asset distribution on dissolution. How to resolve it: Maryland Office of the Secretary of State, Office of the Attorney General or Maryland court. Risk if this is treated as settled: An improper transfer can expose directors and recipients to restitution, injunction and fiduciary claims.
Last verified: 2026-08-06
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Maryland General Assembly and 2 more
View official sources (3)
File each final return or report, pay liabilities, cancel permits and retain records. Corporate dissolution or foreign termination does not automatically close the Secretary of State charity record, Comptroller accounts, BEACON, workers’ compensation, FAMLI, MarylandSaves or local permits.
- Deadline
- At cessation and by each account’s final filing deadline.
- Fee
- Fees and final liabilities vary by account.
- Responsible party
- Each responsible Maryland state and local agency
- Frequency
- One time plus final periodic filings
- How to comply
- Use each agency’s final-return, cancellation or closure procedure.
- Official form or portal
- Articles of Dissolution or foreign termination plus separate account closure forms
Applies to: A domestic or foreign nonprofit ending Maryland operations.
- Record-retention and claim-survival duties continue after closure.
- Open accounts can continue to generate returns, fees, notices, assessments and enforcement.
Last verified: 2026-08-06
Official sources: Maryland General Assembly and 7 more
View official sources (8)
Official Sources
120 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| 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 260 — Limited-equity housing conversion | https://mgaleg.maryland.gov/2026RS/chapters_noln/Ch_260_hb0085T.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 Department of Labor, Division of Unemployment Insurance | 2026 Unemployment Insurance Tax Rate Table | https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate-table.shtml | |
| Maryland General Assembly | Alcoholic Beverages and Cannabis § 2-137 — Charity wine auction permit | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gab&enactments=false§ion=2-137 | |
| Maryland Office of the Secretary of State | Annual Update Form for Charitable Organizations | https://sos.maryland.gov/documents/annualupdateform.pdf | |
| Maryland State Department of Assessments and Taxation | Application for Exemption for Charitable, Educational or Religious Organization — Personal Property | https://dat.maryland.gov/sdat%20forms/pp_charitable.pdf | |
| Maryland State Department of Assessments and Taxation | Application for Exemption for Charitable, Educational or Religious Organization — Real Property | https://dat.maryland.gov/sdat%20forms/charitable-property.pdf | |
| Maryland State Department of Assessments and Taxation | Application for Termination for a Foreign Corporation | https://dat.maryland.gov/SDAT%20Forms/for_corp_term.pdf | |
| Maryland State Department of Education, Office of Child Care | Application Packet for Child Care Center License or Letter of Compliance | https://earlychildhood.marylandpublicschools.org/system/files/filedepot/3/applicationpacketchildcarecenterlicenselettercompliance.pdf | |
| Maryland State Department of Assessments and Taxation | Articles of Dissolution for a Maryland Corporation | https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20End%20Cancel%20or%20Revive%20a%20Business/Articles%20of%20Dissolution%20for%20a%20Maryland%20Corporation_0326-A.pdf | |
| Maryland State Department of Assessments and Taxation | Articles of Incorporation for a Nonstock Corporation | https://dat.maryland.gov/sdat%20forms/non_stock.pdf | |
| Maryland State Department of Assessments and Taxation | Articles of Incorporation for a Religious Corporation | https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Articles%20of%20Incorporation%20Religious%20Corporation_0401-A.pdf | |
| Maryland State Department of Assessments and Taxation | Articles of Incorporation for a Tax-Exempt Nonstock Corporation | https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Articles%20of%20Incorporation%20for%20Tax-exempt%20Nonstock%20Corporation_0326-A.pdf | |
| Maryland State Department of Assessments and Taxation | Articles of Revival for the Charter of a Maryland Corporation | https://dat.maryland.gov/sdat%20forms/articles_of_revival.pdf | |
| Maryland State Department of Assessments and Taxation | Business Personal Property | https://dat.maryland.gov/businesses/pages/business-personal-property.aspx | |
| Maryland General Assembly | Business Regulation § 6-102 — Exemptions | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr§ion=6-102 | |
| Maryland General Assembly | Business Regulation § 6-205 — Enforcement | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gbr§ion=6-205 | |
| Maryland General Assembly | Business Regulation § 6-301 — Professional solicitor registration | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gbr&enactments=false§ion=6-301 | |
| Maryland General Assembly | Business Regulation § 6-302 — Fund-raising counsel registration | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gbr&enactments=false§ion=6-302 | |
| Maryland General Assembly | Business Regulation § 6-401 — Registration before solicitation | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?archived=False&article=gbr&enactments=False§ion=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§ion=6-402 | |
| Maryland General Assembly | Business Regulation § 6-407 — Fees and late fees | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&enactments=false§ion=6-407 | |
| Maryland General Assembly | Business Regulation § 6-408 — Annual report | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr§ion=6-408 | |
| Maryland General Assembly | Business Regulation § 6-411 — Solicitation disclosures | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?archived=False&article=gbr&enactments=False§ion=6-411 | |
| Maryland General Assembly | Business Regulation § 6-417 — Final report after solicitation ends | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&enactments=false§ion=6-417 | |
| Maryland General Assembly | Business Regulation § 6-501 — Fund-raising contracts | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gbr&enactments=false§ion=6-501 | |
| Maryland General Assembly | Business Regulation § 6-502 — Campaign notice | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?archived=False&article=gbr&enactments=False§ion=6-502 | |
| Maryland General Assembly | Business Regulation § 6.5-101 — Charitable assets definitions | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&enactments=false§ion=6.5-101 | |
| Comptroller of Maryland | Business Tax Tip #22 — Sales by nonprofit organizations | https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip22.pdf | |
| Comptroller of Maryland | Business Tax Tip #64 — Maryland Trader’s License | https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip64.pdf | |
| Maryland State Board of Elections | Campaign Finance Reporting Schedule | https://elections.maryland.gov/campaign_finance/reporting_schedule.html | |
| Maryland State Department of Assessments and Taxation | Change Principal Office or Resident Agent | https://dat.maryland.gov/sdat%20forms/ch_addr.pdf | |
| Maryland Office of the Secretary of State | Charitable Organization Registration Instructions | https://sos.maryland.gov/Charity/pages/instructions.aspx | |
| 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 | |
| Comptroller of Maryland | Combined Registration Application | https://www.marylandtaxes.gov/forms/current_forms/cra.pdf | |
| Maryland Workers’ Compensation Commission | CompHub — Officer and Member Exclusion | https://comphub.wcc.state.md.us/Web/Public/Exclusion | |
| 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 | Corporate Name Reservation Application | https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Corporate%20Name%20Reservation%20Application_0326-A.pdf | |
| Maryland General Assembly | Corporations and Associations § 1-203 — Department fees | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gca§ion=1-203 | |
| Maryland General Assembly | Corporations and Associations § 2-102 — Beginning of corporate existence | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-102 | |
| Maryland General Assembly | Corporations and Associations § 2-104 — Contents of articles of incorporation | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-104 | |
| Maryland General Assembly | Corporations and Associations § 2-108 — Principal office and resident agent | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca&enactments=false§ion=2-108 | |
| Maryland General Assembly | Corporations and Associations § 2-110 — Bylaws | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-110 | |
| Maryland General Assembly | Corporations and Associations § 2-402 — Number of directors | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-402 | |
| Maryland General Assembly | Corporations and Associations § 2-405.1 — Standard of conduct for directors | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-405.1 | |
| Maryland General Assembly | Corporations and Associations § 2-408 — Board meetings and action | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca&enactments=false§ion=2-408 | |
| Maryland General Assembly | Corporations and Associations § 2-409 — Action without meeting | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-409 | |
| Maryland General Assembly | Corporations and Associations § 2-411 — Board committees | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca&enactments=false§ion=2-411 | |
| Maryland General Assembly | Corporations and Associations § 2-412 — Officers | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-412 | |
| Maryland General Assembly | Corporations and Associations § 2-418 — Indemnification | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-418 | |
| Maryland General Assembly | Corporations and Associations § 2-419 — Interested-director transactions | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-419 | |
| Maryland General Assembly | Corporations and Associations § 2-513 — Books and records | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=2-513 | |
| Maryland General Assembly | Corporations and Associations § 3-403 — Approval of voluntary dissolution | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=3-403 | |
| Maryland General Assembly | Corporations and Associations § 3-509 — Revival | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=3-509 | |
| Maryland General Assembly | Corporations and Associations § 5-201 — Maryland General Corporation Law applies to nonstock corporations | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gca&enactments=false§ion=5-201 | |
| Maryland General Assembly | Corporations and Associations § 5-202 — Nonstock charter and classes | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=5-202 | |
| Maryland General Assembly | Corporations and Associations § 5-204 — Directors constitute members in specified circumstances | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=5-204 | |
| Maryland General Assembly | Corporations and Associations § 5-207 — Merger, transfer and conversion of nonstock corporations | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca&enactments=false§ion=5-207 | |
| Maryland General Assembly | Corporations and Associations § 5-208 — Dissolution of nonstock corporation | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=5-208 | |
| Maryland General Assembly | Corporations and Associations § 7-202 — Foreign corporation qualification | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=7-202 | |
| Maryland General Assembly | Criminal Law § 13-1304 — County permit for gaming events | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcr&enactments=false§ion=13-1304 | |
| Maryland General Assembly | Criminal Law § 13-503 — Baltimore City gaming permit | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcr&enactments=false§ion=13-503 | |
| Maryland General Assembly | Criminal Law § 13-903 — County commissioners gaming authority | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcr&enactments=false§ion=13-903 | |
| Maryland State Department of Assessments and Taxation | Departmental Forms & Applications | https://dat.maryland.gov/pages/sdatforms.aspx | |
| Maryland State Board of Elections | Disclosure of Contributions by Persons Doing Public Business or Employing Lobbyists | https://www.elections.maryland.gov/campaign_finance/disclosure_of_contributions.html | |
| Maryland Department of Labor, Division of Labor and Industry | Earned Sick and Safe Leave FAQs | https://labor.maryland.gov/paidleave/paidleavefaqs.shtml | |
| Maryland General Assembly | Education § 9.5-405 — Child care center license | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=ged§ion=9.5-405 | |
| Maryland General Assembly | Education § 9.5-409 — License and Letter of Compliance term | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=ged§ion=9.5-409 | |
| Maryland Office of the Secretary of State | Exempt Organization Fund-Raising Notice | https://sos.maryland.gov/documents/exemptorganizationfund.pdf | |
| Maryland General Assembly | Family Law § 8-626.1 — New-hire reporting | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gfl§ion=8-626.1 | |
| Maryland Department of Labor, FAMLI Division | FAMLI Contributions | https://paidleave.maryland.gov/employers/make-contributions/ | |
| Maryland Department of Labor, FAMLI Division | FAMLI for Employers | https://paidleave.maryland.gov/employers/ | |
| Maryland Department of Labor, FAMLI Division | FAMLI Private Plans | https://paidleave.maryland.gov/employers/understand-your-plan/ | |
| Maryland Department of Health | Food Service Facility Licensing | https://health.maryland.gov/phpa/OEHFP/OFPCHS/Pages/FoodLicensePermit.aspx | |
| Maryland State Department of Assessments and Taxation | Foreign Corporation Qualification | https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Foreign%20Businesses/Foreign%20Corporation%20Qualification_0327-A.pdf | |
| Maryland Alcohol, Tobacco, and Cannabis Commission | Form 10-9 — Charity Wine Auction Permit | https://atcc.maryland.gov/pdf/10-9-charity-wine-auction-permit/ | |
| Maryland Alcohol, Tobacco, and Cannabis Commission | Form 355 — Nonprofit Festival Permit | https://atcc.maryland.gov/pdf/355-nonprofit-festival-permit/ | |
| Maryland State Ethics Commission | General Information for Lobbyists | https://ethics.maryland.gov/wp-content/uploads/filebase/lobbyists/General-Information-Lobbyists.pdf | |
| Maryland General Assembly | General Provisions § 5-702 — Regulated lobbying activities | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=ggp§ion=5-702 | |
| Maryland General Assembly | General Provisions § 5-704 — Lobbyist registration | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=ggp§ion=5-704 | |
| Maryland General Assembly | Labor and Employment § 8-209 — Nonprofit organizations | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=8-209 | |
| Maryland General Assembly | Labor and Employment § 9-201 — Covered employers | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=9-201 | |
| Maryland State Ethics Commission | Lobbyists | https://ethics.maryland.gov/lobbyists/ | |
| Comptroller of Maryland | Maryland Business Tax Forms and Instructions | https://www.marylandtaxes.gov/business/business-tax-forms.php | |
| Maryland State Board of Elections | Maryland Campaign Finance Summary Guide | https://elections.maryland.gov/campaign_finance/summary_guide.html | |
| Maryland State Board of Elections | Maryland Campaign Reporting Information System | https://elections.maryland.gov/campaign_finance/electronic_filing.html | |
| Maryland Department of Labor, Division of Labor and Industry | Maryland Healthy Working Families Act — Earned Sick and Safe Leave | https://labor.maryland.gov/paidleave/ | |
| Maryland Department of Labor, FAMLI Division | Maryland Paid Family and Medical Leave Insurance | https://paidleave.maryland.gov/ | |
| Maryland State Department of Assessments and Taxation | Maryland State Department of Assessments and Taxation — Corporate Filing Fees | https://dat.maryland.gov/businesses/documents/fees.pdf | |
| Maryland Department of Human Services | Maryland State Directory of New Hires | https://www.mdnewhire.com/ | |
| Maryland Department of Labor, Division of Unemployment Insurance | Maryland Unemployment Insurance Employer Guide | https://labor.maryland.gov/employment/empguide/empguide.pdf | |
| Maryland Department of Labor, Division of Labor and Industry | Maryland Wage and Hour Information | https://labor.maryland.gov/labor/wages/ | |
| Maryland Workers’ Compensation Commission | Maryland Workers’ Compensation Commission | https://www.wcc.state.md.us/ | |
| Maryland Small Business Retirement Savings Program and Trust | MarylandSaves Employer Help Center | https://marylandsaves.com/employers/help-center | |
| Maryland Small Business Retirement Savings Program and Trust | MarylandSaves for Employers | https://marylandsaves.com/employers | |
| Maryland State Department of Assessments and Taxation | MarylandSaves Paper Annual Report Addendum | https://dat.maryland.gov/SiteAssets/Pages/sdatforms/MARYLANDSAVES%20PAPER%20ANNUAL%20REPORT%20ADDENDUM%20v.2.1%20Form%201_0426-A.pdf | |
| Maryland Small Business Retirement Savings Program and Trust | MarylandSaves Program Details for Employers | https://marylandsaves.com/employers/program-details | |
| Maryland Department of Labor, Division of Unemployment Insurance | New Employer — Get Started | https://labor.maryland.gov/unemployment-insurance/employer-agent/new-employer-get-started.shtml | |
| Maryland State Department of Assessments and Taxation | Non-Maryland (Foreign) Business Entities | https://dat.maryland.gov/businesses/pages/non-maryland-%28foreign%29-business-entities.aspx | |
| Maryland State Department of Education, Office of Child Care | Office of Child Care — Licensing | https://earlychildhood.marylandpublicschools.org/child-care-providers/licensing | |
| Maryland State Department of Assessments and Taxation | Real Property Tax Exemptions | https://dat.maryland.gov/realproperty/Pages/Property-Tax-Exemptions.aspx | |
| Maryland Office of the Secretary of State | Registering a Charity | https://sos.maryland.gov/Charity/pages/registering-charity.aspx | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Comptroller of Maryland | Sales and Use Tax Exemption Certificate Renewal FAQ | https://www.marylandtaxes.gov/faq/SUTEC-Renewal.php | |
| Comptroller of Maryland | Sales and Use Tax Exemptions | https://www.marylandtaxes.gov/business/sales-use/tax-exemptions/ | |
| Comptroller of Maryland | Sales and Use Tax FAQ | https://www.marylandtaxes.gov/faq/sales-use.php | |
| Maryland State Board of Elections | Summary Guide Chapter 3 — Establishing a Political Committee | https://elections.maryland.gov/campaign_finance/summaryguide/Summary_Guide_Chapter_3.pdf | |
| Comptroller of Maryland | Tax-Exempt Purchases | https://www.marylandtaxes.gov/business/sales-use/production-exemptions.php | |
| Maryland General Assembly | Tax–General § 10-104 — Exempt organizations | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=10-104 | |
| Maryland General Assembly | Tax–General § 10-105 — Corporation income-tax rate | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105 | |
| Maryland General Assembly | Tax–General § 10-304 — Maryland modified income of exempt corporation | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=§ion=10-304 | |
| Maryland General Assembly | Tax–General § 10-812 — Corporate return filing | https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gtg§ion=10-812 | |
| Maryland General Assembly | Tax–General § 11-204 — Sales and use tax exemptions | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=11-204 | |
| Maryland General Assembly | Tax–Property § 7-202 — Charitable and educational property | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&enactments=false§ion=7-202 | |
| Queen Anne’s County Department of Health | Temporary Food Service Facilities — Queen Anne’s County | https://health.maryland.gov/qahealth/environmental-health/Pages/Temporary-Food-Service-Facilities.aspx | |
| Maryland State Department of Assessments and Taxation | Trade Name Application | https://dat.maryland.gov/sdat%20forms/nameappl.pdf | |
| Maryland Department of Labor, Division of Unemployment Insurance | Unemployment Insurance Tax Rates and Quarterly Reporting | https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml |
Recent Maryland Compliance Updates
Maryland's Form 1 is one document doing two jobs, and the confusion it causes is nearly always the same: the annual-report fee for a nonstock corporation is $0, so founders conclude there is nothing to file. There is, it is due April 15, and the business personal property side of the same form turns on an exact original-cost boundary that changes by year. This explains what each part of the form asks for, how the extension works, why a granted property exemption does not end the filing, and why MarylandSaves sits beside Form 1 without discounting it.
Maryland keeps its nonprofit systems apart from each other, and most of the compliance work is refusing to let one of them answer for another. Filing the articles with SDAT creates the nonstock corporation and settles nothing about federal recognition, charity registration, income tax, sales tax, property tax, payroll or any regulated activity. This overview walks the lifecycle in the order an organization meets it, states the exact fee, deadline and threshold wording the Maryland guide carries, and marks the places where the answer is still open.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Maryland and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.