OFFICE OF THE SECRETARY OF STATE
       CHARITABLE ORGANIZATION DIVISION
 
Registration Instructions & Check List   back

Note: Before you can begin soliciting, you must have received a certification letter issued by the Secretary of State.

To register as a charitable organization in Maryland, answer all items on the registration statement, forward all necessary documentation and include a check or money order made payable to the Secretary of State. Mail all information to the below address. Documentation necessary for registration as a charitable organization includes:

  1. A fully completed and executed Registration Statement (Form COR-92).

  2. A current copy of the organization's articles of incorporation or other governing instruments (bylaws/charter).

  3. A copy of the organization's IRS tax determination letter.

  4. A copy of a signed IRS Form 990 for your most recently completed fiscal year. The Office of the Secretary of State's Form COF-85 may be filed in lieu of IRS Form 990 if you are exempt from IRS filing requirements or if you are a new organization and have not completed a fiscal year. If your IRS Form 990 is incomplete, please submit an approved IRS Form 8868, the IRS request for an extension of the Form 990 filing deadline.

  5. A. If the organization's charitable contributions equal or exceed $100,000, but do not equal or exceed $200,000 a financial review performed by an independent certified public accountant.

                     OR

    B. If the organization's charitable contributions equal or exceed $200,000 an audit performed by an independent certified public accountant.

  6. Is organization a private foundation that is affiliated with any Maryland State agency?  c Yes  c No (If yes and raised more than $100,000) you must submit an Audit and Agreed upon Procedures Report with application.

  7. The names and home or alternative business addresses of the board of directors. This is not the address of the charitable organization and not a post office box.

  8. All contracts with professional solicitors or fund-raising counsel and all subcontracts or other contracts in furtherance of such an agreement under which solicitation is conducted in Maryland.

  9. A check or money order made payable to the Secretary of State in payment of the registration fee. This fee is based on the organization's level of charitable contributions.
For the purpose of determining registration fee and the audit or review requirement, charitable contributions are computed by adding lines 1(a), 1(b) and 9(a) on page 1, part I of the IRS Form 990 or COF-85 or adding lines 1 and 6(a) of IRS form 990 EZ, except Parent Teacher Association (PTA's), add lines 1(a), 1(b) and 9(a) and 10(a) on IRS Form 990 or COF-85 and/or lines 1 and 6(a) and 7(a) on IRS Form 990 EZ.
 

Level of Charitable Contributions Annual Fee
Less than $25,000 $0
At least $25,000 but less than $50,001 $50
At least $50,001 but less than $75,001 $75
At least $75,001 but less than $100,001 $100
$100,001 and above $200

Every charitable organization that collects less than $25,000 but uses the services of a professional solicitor is required to pay an annual fee of $50.