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How to Start a Nonprofit in Maryland: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Maryland, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Maryland-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Maryland State Department of Assessments and Taxation (SDAT) Business Entity Search.
Choose your board of directors
In Maryland, forming a nonprofit corporation requires at least one director. However, for IRS 501(c)(3) recognition, it is strongly recommended to have at least three unrelated directors to minimize conflict-of-interest concerns and increase the likelihood of approval.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Maryland or authorized to operate there.
How to register a nonprofit in the state of Maryland?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Maryland:
File Articles of Incorporation with the Maryland Secretary of State
To legally establish a nonprofit corporation in Maryland, you must file the Articles of Incorporation with the Maryland Secretary of State. There is no specific deadline; however, it's recommended to file before commencing operations.
Filing Methods
- Online: Submit via the Maryland Business Express.
- Mail: Send the completed form to the Maryland Secretary of State.
File with the Maryland State Department of Assessments and Taxation
Charter Room 801
301 W. Preston Street
Baltimore, MD 21201-2395
410-767-1330
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$170 ($150 fee plus $20 Organization & Capitalization Fee) |
Mail or Online |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance.
Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Maryland?
To operate legally in Maryland, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
If the nonprofit organization in Maryland has obtained 501(c)(3) or 501(c)(19) tax-exempt status from the IRS by submitting either Form 1023 or 1024, it can submit the Maryland Sales and Use Tax Exemption Application along with the IRS determination letter.
Charitable/educational organizations that have obtained tax-exempt status under the other subsections of Section 501(c) can use the Exemption Application for Charitable/Educational Organizations.
Register for Charitable Solicitation
Before you can solicit donations in Maryland, you must register with the Maryland Secretary of State through Form COR-92. This ensures your nonprofit complies with Maryland fundraising laws and is trustworthy to potential donors.
-
Filing Methods:
- Online: Submit through the Maryland OneStop portal.
- Mail: You can complete Form 102 along with the remittance form and send it to the address mentioned below.
Charitable Organization Division
Office of the Secretary of State
State House
Annapolis, Maryland 21401
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Form COR-92 |
Before soliciting donations |
Varies from $0 to $300 |
Online via Pay.gov |
Registration Renewal
The state of Maryland mandates that nonprofit organizations renew their registration annually using Form COR-92 along with a copy of IRS Form 990, 990-EZ, or 990-PF.
If the organization is required to file Form 990-N with the IRS, they can use Form COF-85.
-
Due Date: The 15th day of the 4th month after the close of the organization’s fiscal year.
-
Filing Fee: No Fee
-
Filing Method:
Form COR-92/COF-85 can be completed and sent via mail to the address below or emailed to [email protected]
Charitable Organization Division,
Office of the Secretary of State,
16 Francis Street,
Annapolis, MD 21401.
What are the annual tax filing requirements for nonprofits in Maryland?
Nonprofits in Maryland must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Maryland State Tax Filing
Maryland law also requires nonprofit organizations to file an Annual Report (Form 1) electronically each year.
- Due Date: The due date to submit an annual report to the state of Maryland is April 15th.
-
Filing Method: Nonprofits can submit their Annual Report via Online or complete and send the form to the below address:
Maryland Department of Assessments & Taxation,
P.O. BOX 17052,
Baltimore,
MD 21297-1052.
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Frequently Asked Questions
Do I need to register for charitable solicitation?
Yes, if your nonprofit solicits donations in Maryland, you must register for charitable solicitation and complete an annual renewal.
Does Maryland recognize a federal tax exemption?
Yes, Maryland recognizes a nonprofit’s federal tax-exempt status; however, a copy of IRS Form 990, 990-EZ, or 990-PF must be submitted to the Maryland Department of Revenue each year.
Do nonprofits file Form 990-N with Maryland Tax?
No, Form 990-N is not submitted to Maryland. Instead, nonprofits must provide officer information and estimates of property holdings.