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Maryland State Filing Requirements
Non-profits in Maryland must comply with specific state filing requirements to maintain their legal status and tax exemptions.
Required Non-profit Forms
Non-profits in Maryland are required to complete several forms as part of their compliance obligations.
| Formation and Tax Forms | Charitable Registration Forms | Federal Forms (Required for State Compliance) |
|---|---|---|
|
State Filing Requirements for Non-Profits
Nonprofit organizations in Maryland must meet several state and federal filing requirements.
Below are the key obligations:
Incorporation – File Articles of Incorporation with the Maryland Department of Assessments and Taxation (SDAT).
EIN – Obtain an Employer Identification Number (EIN) from the IRS, even without employees.
Charitable Solicitation Registration – Register with the Maryland Secretary of State if soliciting donations; renew annually under the Maryland Solicitations Act.
Bylaws & Organizational Meeting – The board must adopt bylaws and hold an initial organizational meeting after incorporation approval.
Federal Tax Exemption – Apply for 501(c)(3) status with the IRS (Form 1023 or 1023-EZ) to qualify for tax exemption and tax-deductible donations.
Annual Reporting – File a Personal Property Return with SDAT each year. Noncompliance can lead to penalties or loss of charter.
Tax Exemption Requirements
- Must have 501(c)(3) status from the IRS.
- Apply for a Sales and Use Tax Exemption Certificate from the Comptroller of Maryland.
- File Form 990/990EZ annually with the Secretary of State.
- Apply for property tax exemption with the Maryland Department of Assessments and Taxation.
- Exemption applies to tangible personal property purchases.
Filing Deadlines for Non-Profit Forms
Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.
Below are the key deadlines for non-profit filings in Maine:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | No specific deadline; must be filed before beginning operations. |
| Annual Report & Personal Property Return | Due April 15 each year. |
| Exempt Organization Fund-Raising Notice | Must be filed before any solicitation of charitable contributions |
| Charitable Solicitation Registration Renewal | Due by the anniversary date of the initial registration. |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Maryland, the registration process involves several steps:
Initial Registration
Ensure your nonprofit’s name is unique and meets state requirements by checking its availability with the appropriate state agency.
1. File Articles of Incorporation
To establish a non-profit entity in Maryland; the initial crucial step is to file the Articles of Incorporation with the Maryland State Department of Assessments and Taxation (SDAT).
2. Obtain an EIN
Apply for an EIN from the IRS. This can be done online through the IRS website.
3. Obtaining Federal Tax-Exempt Status from the IRS
While the formation of a non-profit occurs at the state level, recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code is granted exclusively by the federal government through the Internal Revenue Service (IRS).
4. Applying for Maryland State Income Tax Exemption
In addition to federal tax exemption, non-profit organizations in Maryland must also apply for exemption from Maryland state income tax.
5. Registering as a Charitable Organization
For non-profit organizations that intend to solicit charitable contributions from individuals, corporations, or other entities within Maryland, registration with the Secretary of State's Charitable Organizations Division is generally mandatory before any fundraising activities can commence.
Annual Filing Requirements
1. Filing the Annual Report with the Maryland State Department of Assessments and Taxation (Form 1)
Every business entity registered with the Maryland State Department of Assessments and Taxation (SDAT), which includes tax-exempt nonstock corporations, is obligated to file the Business Entity Annual Report (Form 1)
2. Annual Renewal of Charitable Organization Registration
Charitable organizations that are registered with the Maryland Secretary of State are required to renew their registration on an annual basis to continue their solicitation activities within the state.
3. Annual Update of Registration Form
Organizations that initially registered by filing Form COR-92 are required to use the Annual Update of Registration form for their annual renewal if their charitable contributions in the most recently completed fiscal year were $25,000 or more. This form is accessible online through the Maryland OneStop portal.
4. Keep Corporate Records
Maintain proper corporate records, meeting minutes, and financial records as required by Maryland nonprofit corporation law.
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Frequently Asked Questions
1. What is Form COR-92?
2. Can a non-profit be exempt from sales tax in Maryland?
3. What is the Exempt Organization Fund-Raising Notice?
4. What happens if we don't file the Personal Property Return on time?
5. How can I check if our organization is in good standing?
About TaxZerone®
TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.
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