Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 9 database migrations and 32 fact changes affecting MD.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026MD deadline rule: extension quote added; extension source url none → https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-704&enactments=false
Source: mgaleg.maryland.gov · send source
“The Department may extend the date for submitting the report until June 15 of the year in which the report is due if a person submits a request: (1) electronically on or before April 15 of the year in which the report is due; or (2) by paper document on or before March 15 of the year in which the report is due.”
Made by: CharityFile operator - Oct 14, 2026MD deadline rule: extension quote added; extension source url none → https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx
Source: sos.maryland.gov · send source
“If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required.”
Made by: CharityFile operator - Oct 14, 2026MD deadline rule: extension end months after fye none → 11; extension end day none → 15; calculation notes Annual Update due 6 months after fiscal year end (FYE+180d) per Md. Code Ann., Bus. Reg. Title 6. Automatic extension available to 15th day of 11th month after FYE (FYE+330d) — no affirmative request needed. E.g., December 31 FYE → June 30 due, automatic extension to November 15. Encoded as the last day of the 6th month after fiscal year end, from the verification quote. → The Annual Update is due within six months of the end of the fiscal year. If it is not completed by the due date and the registration is current, it is automatically extended until the 15th day of the 11th month after the end of the fiscal year; no extension request (IRS Form 8868) is required.
Source: sos.maryland.gov · send source
“An organization must submit the information listed in the Annual Update of Registration Instructions and form within six months of the end of the organization's fiscal year. If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
Made by: CharityFile operator - Oct 14, 2026MD deadline rule: source quote replaced
Source: sos.maryland.gov · send source
“An organization must submit the information listed in the Annual Update of Registration Instructions and form within six months of the end of the organization's fiscal year. If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026MD penalty: short label Maryland (§6-205(f) civil $5,000 willful / $3,000 grossly negligent; §6-619 willful misdemeanor $5,000 / 1 year) → Maryland (misdemeanor: for a willful violation, a fine up to $5,000, imprisonment up to 1 year, or both; for a grossly negligent violation, a fine up to $3,000, restitution, or both, per § 6-619); source cite Md. Code Ann., Bus. Reg. §6-619(a) → Md. Code Ann., Bus. Reg. § 6-619; source quote replacedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026MD required attachment: source url none → https://mgaleg.maryland.gov/2027rs/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD exemption: requires filing 1 → 0
Source: mgaleg.maryland.gov · send source
“solicits charitable contributions only from its members”
Made by: not recorded - Sep 15, 2026MD audit threshold: audit threshold 750000 → 1000000; review threshold 300000 → 400000; source url https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr§ion=6-402 → https://mgaleg.maryland.gov/2027rs/Statute_Web/gbr/6-402.pdf; source quote replacedMade by: not recorded
- Sep 15, 2026MD required attachment: condition description Review if gross income from charitable contributions is at least $300,000 but less than $750,000; audit if at least $750,000 (§6-402(b)(7)). → Review if gross income from charitable contributions is at least $400,000 but less than $1,000,000; audit if at least $1,000,000 (§6-402(b)(7)).Made by: not recorded
- Sep 15, 2026MD penalty: source cite Md. Code Ann., Bus. Reg. §§6-205(f), 6-619 → Md. Code Ann., Bus. Reg. §6-619(a)Made by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-402.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD required attachment: source url none → https://sos.maryland.gov/documents/cor-92.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MD deadline rule: due event none → prior to the commencement of solicitations
Source: mgaleg.maryland.gov · send source
“A charitable organization shall register and receive a registration letter from the Secretary of State before the charitable organization:”
Made by: not recorded - Sep 15, 2026MD conditional duty added: condition kind exemption_notice; source url https://sos.maryland.gov/Documents/ExemptOrganizationFund.pdf; verification status verifiedMade by: not recorded
- Sep 15, 2026MD conditional duty added: condition kind paid_solicitor; source url https://regs.maryland.gov/us/md/exec/comar/01.02.04.02; verification status verifiedMade by: not recorded
- Sep 15, 2026MD deadline rule: extension notes Automatic extension until the 15th day of the 11th month after fiscal year end if the registration is current. No Form 8868 request is required. COMAR 01.02.04.03.E lets the Secretary grant an extension that may not exceed that same date. → If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required.; source url https://mgaleg.maryland.gov/2025rs/Statute_Web/gbr/6-407.pdf → https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx; source quote replaced
Source: sos.maryland.gov · send source
“If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year.”
Made by: not recorded - Sep 15, 2026MD deadline rule: source quote replaced
Source: mgaleg.maryland.gov · send source
“A charitable organization shall register and receive a registration letter from the Secretary of State before the charitable organization:”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026MD required attachment: description Required at certain revenue thresholds → Independent CPA review or audit by gross income from charitable contributions under §6-402(b)(7). Current COR-92 still prints $400,000 / $1,000,000, which is stale.; condition description Per COR-92 instructions → Review if gross income from charitable contributions is at least $300,000 but less than $750,000; audit if at least $750,000 (§6-402(b)(7)).Made by: not recorded
- Sep 14, 2026MD required attachment: description Most recent 990 filing → Signed IRS Form 990 / 990-EZ / 990-PF, or the Secretary's form; COF-85 in lieu if 990-N or IRS-filing-exempt. Schedule B is not required.; is conditional 0 → 1; condition description none → Form 990, 990-EZ or 990-PF, or COF-85 in lieu if the organization files 990-N or is exempt from IRS filing.Made by: not recorded
- Sep 14, 2026MD penalty: mechanism $5,000 per violation civil + $5K/1yr misdemeanor for willful + $3K misdemeanor for grossly negligent → §6-205(f) civil not more than $5,000 willful / $3,000 grossly negligent per violation; §6-619 willful misdemeanor; description Maryland imposes both civil and criminal penalties under Md. Code Ann., Bus. Reg. §§6-618 and 6-619. Civil penalties up to $5,000 per violation for soliciting without registration. Willful violations are misdemeanors with up to $5,000 fine or 1 year imprisonment (or both). Grossly negligent violations are misdemeanors with up to $3,000 fine plus potential restitution. SOS may also seek injunctive relief and revoke registration. → Civil suit is the Attorney General under §6-205(f): injunction, not more than $5,000 for each willful violation, not more than $3,000 for each grossly negligent violation, and refunds. §6-618 is a prize-notification prohibition, not the civil owner. Criminal is §6-619: a person who commits a willful violation, or who causes a person to commit one, is guilty of a misdemeanor, fine not exceeding $5,000 or imprisonment not exceeding 1 year or both.; short label Maryland ($5,000 per violation civil + $5K/1yr misdemeanor for willful) → Maryland (§6-205(f) civil $5,000 willful / $3,000 grossly negligent; §6-619 willful misdemeanor $5,000 / 1 year); source url https://law.justia.com/codes/maryland/2018/business-regulation/title-6/subtitle-6/section-6-619/ → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-619.pdf; source cite Md. Code Ann., Bus. Reg. §§6-618, 6-619 → Md. Code Ann., Bus. Reg. §§6-205(f), 6-619; criminal scope organization → both; source quote replacedMade by: not recorded
- Sep 14, 2026MD exemption removed: exemption type educational; description Educational institutions soliciting only from immediate community (students, alumni, faculty, families). Per Md. Code Ann., Bus. Reg. §6-408. Exemption does NOT apply if organization uses any professional solicitor.; requires filing 1; source url https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx; verification status flagged
Source: sos.maryland.gov · send source
“Educational institutions soliciting only from immediate community”
Made by: not recorded - Sep 14, 2026MD exemption: description Small organizations receiving less than $25,000 in charitable contributions in a fiscal year. File an Exempt Organization Fund-Raising Notice (no fee) with SOS instead of full registration. Per Md. Code Ann., Bus. Reg. §6-408. NOTE: This exemption does NOT apply if organization uses any professional solicitor (regardless of revenue level). → Does not employ a professional solicitor and does not receive more than $25,000 in charitable contributions from the public during the year (§6-102(c)(1)(i) and (ii)4). Files the annual fund-raising notice under §6-405(a), except parent-teacher organizations and youth sports. $25,000 still qualifies. Not §6-408.; source url https://mgaleg.maryland.gov/2025rs/Statute_Web/gbr/6-102.pdf → https://mgaleg.maryland.gov/2026RS/Statute_Web/gbr/6-102.pdf
Source: mgaleg.maryland.gov · send source
“does not receive more than $25,000 in charitable contributions from the public during the year for which a registration statement and annual report otherwise would be required”
Made by: not recorded - Sep 14, 2026MD fee schedule: revenue max none → $25,000; fee calculation notes Maryland small-org renewal tier per Md. Bus. Reg. § 6-407(a): organizations under $25K in charitable contributions need not pay annual fee unless using a professional solicitor. → Less than $25,000 in charitable contributions from the public: no annual fee, unless a professional solicitor is used, in which case $50 regardless of the contribution band (§6-407(a)).; threshold basis none → contributions; source quote replaced
Source: mgaleg.maryland.gov · send source
“A charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee, except that, if the charitable organization uses a professional solicitor, it shall pay an annual fee of $50.”
Made by: not recorded - Sep 14, 2026MD fee schedule: revenue max none → $25,000; fee calculation notes Maryland small-org tier per Md. Bus. Reg. § 6-407(a): a charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee. Special carve-out: if the organization uses a professional solicitor, $50 fee applies regardless of revenue tier. → Less than $25,000 in charitable contributions from the public: no annual fee, unless a professional solicitor is used, in which case $50 regardless of the contribution band (§6-407(a)).; threshold basis none → contributions
Source: mgaleg.maryland.gov · send source
“A charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee, except that, if the charitable organization uses a professional solicitor, it shall pay an annual fee of $50.”
Made by: not recorded - Sep 14, 2026MD deadline rule: extension available 0 → 1; extension notes No formal extension. Late penalties graduate: $30 (1-15 days), $40 (16-30 days), $50 (31+ days), plus 2% cumulative per 30-day period. Charter forfeiture risk if not filed. → Written request: the Department may extend until June 15 if requested electronically on or before April 15, or by paper on or before March 15. Not automatic. Not IRS-conditional.
Source: mgaleg.maryland.gov · send source
“On or before April 15 of each year, a person shall submit an annual report to the Department if: (1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership; (2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or (3) the person owns or during the preceding calendar year owned property that is subject to property tax.”
Made by: not recorded - Sep 14, 2026MD deadline rule: extension days 150 → none; extension notes Automatic 5-month extension to 15th day of 11th month after fiscal year end (= FYE+330d) without affirmative request. Maryland SOS also auto-honors IRS Form 8868 extensions if a copy is submitted to the Charitable Organizations Division. Mirrors FL/OH IRS-conditional auto-extension pattern. → Automatic extension until the 15th day of the 11th month after fiscal year end if the registration is current. No Form 8868 request is required. COMAR 01.02.04.03.E lets the Secretary grant an extension that may not exceed that same date.; extension conditional on irs 1 → 0
Source: mgaleg.maryland.gov · send source
“An organization failing to file an annual report either by the end of the 6-month period after the end of the charitable organization's fiscal year or within any period of extension granted”
Made by: not recorded - Sep 14, 2026MD deadline rule: calculation notes Initial registration must be filed BEFORE soliciting in Maryland if EITHER (a) contributions exceed $25,000 in fiscal year, OR (b) organization uses any professional solicitor (regardless of revenue) per Md. Code Ann., Bus. Reg. §6-402. Filed via Maryland OneStop portal. → Register and receive a registration letter from the Secretary of State before soliciting in the State, having contributions solicited on its behalf in the State, or soliciting from the State (§6-401(a)). Every charitable organization must register unless exempt under §6-102(c). A sub-$25,000 organization with no professional solicitor files the Exempt Organization Fund-Raising Notice, not a full registration.; source quote replaced
Source: mgaleg.maryland.gov · send source
“does not employ a professional solicitor”
Made by: not recorded
Sep 12, 2026
- Sep 12, 2026MD deadline rule: calculation notes Maryland SDAT Form 1 Annual Report due April 15 each year per Md. Code Ann., Tax-Prop §11-101. Fixed-date deadline — does NOT shift with fiscal year. NOT the SOS charity solicitation filing — separate corporate filing under Tax-Prop title. REQUIRED for all MD nonprofit corporations regardless of charity-exempt status. → Maryland SDAT Form 1 Annual Report due April 15 each year per Md. Code Ann., Tax-Prop. §11-101(a). Fixed-date deadline — does NOT shift with fiscal year. A corporate filing, not the charitable solicitation registration: owed by a Maryland corporation, by a foreign corporation registered or qualified to do business in Maryland, or by a person that owns property subject to Maryland property tax (§11-101(a)(3)).; source url https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/Form1_Instructions_2023.pdf → https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=11-101&enactments=false
Source: mgaleg.maryland.gov · send source
Quote not recorded in this entry.Made by: not recorded
Applied migrations
September 2026
- Sep 12, 2026MD 92 corporate
August 2026
- Aug 11, 2026
- Aug 11, 2026
- Aug 10, 2026
May 2026
- May 2, 2026
- May 2, 2026
- May 2, 2026
April 2026
- Apr 29, 2026
- Apr 28, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.