Maryland Charitable Solicitation Registration: Annual Update

Maryland at a glance

Registration: Required, unless an exemption applies. Secretary of State, Charitable Organizations Division handles it. Source
Filing: Annual Update. Source
Renewal: Your renewal is due the last day of the 6th month after your fiscal year end. Source
Renewal fee: $0 to $300, by band. Source
Late filing: A late fee applies, in the words of the source. Source
Extension: Automatic extension. Source
Exemptions: 3 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency: Secretary of State, Charitable Organizations Division
Registration Required: Yes

Track your Maryland deadlines automatically

Your Maryland renewal is due the last day of the 6th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due prior to the commencement of solicitations.

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Fee Schedule

Charitable contributions	Fee
less than $25,000	$0 Source: mgaleg.maryland.gov · verified September 14, 2026 (1 mo ago) · 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.”
$25,000 or more but less than $50,001	$50 Source: mgaleg.maryland.gov · verified August 11, 2026 (2 mo ago) · send source “$50, if charitable contributions from the public are at least $25,000 but less than $50,001”
$50,001 or more but less than $75,001	$75 Source: mgaleg.maryland.gov · verified August 11, 2026 (2 mo ago) · send source “$75, if charitable contributions from the public are at least $50,001 but less than $75,001”
$75,001 or more but less than $100,001	$100 Source: mgaleg.maryland.gov · verified August 11, 2026 (2 mo ago) · send source “$100, if charitable contributions from the public are at least $75,001 but less than $100,001”
$100,001 or more but less than $500,001	$200 Source: mgaleg.maryland.gov · verified August 11, 2026 (2 mo ago) · send source “$200, if charitable contributions from the public are at least $100,001 but less than $500,001”
$500,001 or more	$300 Source: mgaleg.maryland.gov · verified August 11, 2026 (2 mo ago) · send source “$300, if charitable contributions from the public are at least $500,001”

These bands are set by the charitable contributions your organisation receives, not by its total revenue. The two differ in both directions: revenue adds programme and rental income, but is also net of investment losses, so it can fall below contributions. Check your contributions figure before assuming a band.

Late filing fee

Late fee source: “The late fee will be $25 per month or part of a month and will be in addition to the registration fee required with the renewal information.” — sos.maryland.gov

Annual filing

Your renewal is due the last day of the 6th month after your fiscal year end

Automatic extension. Maryland grants this extension automatically — you do not need to file anything to claim it. The final deadline is the 15th day of the 11th month after your fiscal year end. Even after the original due date, this filing stays within the extension window until then.

Extension 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.” — sos.maryland.gov

Source: sos.maryland.gov · verified October 14, 2026 (2 days ago) · 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.”

Other filings this state names

SDAT Form 1 Annual Report corporate filing
Source: mgaleg.maryland.gov · verified September 14, 2026 (1 mo ago) · 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.”

Required Documents

Annual Update. Forms and instructions: Agency page

Articles of Incorporation
For the initial registration
Source: mgaleg.maryland.gov · verified September 15, 2026 (1 mo ago) · send source
“a copy of the articles of incorporation or other governing instrument of the charitable organization”
Board of Directors List
For the initial registration and the renewal
Source: cor-92 · verified September 15, 2026 (1 mo ago) · send source
“A current list of the board of directors for the organization.”
Bylaws
For the initial registration
Source: cor-92 · verified September 15, 2026 (1 mo ago) · send source
“A current copy of the organization's articles of incorporation and/or other governing instruments (bylaws/charter).”
Form COR-92
For the initial registration
Source: cor-92 · verified September 15, 2026 (1 mo ago) · send source
“Completed Form COR-92.”
IRS Determination Letter
For the initial registration
Source: mgaleg.maryland.gov · verified September 15, 2026 (1 mo ago) · send source
“a copy of a letter from the Internal Revenue Service, or other evidence, showing the tax-exempt status of the charitable organization”
Financial Review/Audit
For the initial registration and the renewal
When: 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)).
Source: mgaleg.maryland.gov · verified September 15, 2026 (1 mo ago) · send source
“an audit by an independent certified public accountant if the gross income from charitable contributions in the most recently completed fiscal year is at least $1,000,000; or (ii) a review by an independent certified public accountant if the gross income from charitable contributions in the most recently completed fiscal year is at least $400,000 but less than $1,000,000”
IRS Form 990
For the initial registration and the renewal
When: Form 990, 990-EZ or 990-PF, or COF-85 in lieu if the organization files 990-N or is exempt from IRS filing.
Source: cor-92 · verified September 15, 2026 (1 mo ago) · send source
“A SIGNED COPY of the IRS Form 990, 990-EZ, or 990-PF.”

Exemptions

Membership
Source: mgaleg.maryland.gov · verified September 15, 2026 (1 mo ago) · send source
“solicits charitable contributions only from its members”
Religious
This exemption still requires a filing.
Source: mgaleg.maryland.gov · verified May 2, 2026 (5 mo ago) · send source
“is a religious organization, a parent organization of a religious organization, or a school affiliated with a religious organization”
Small organization
Threshold: $25,000 (contributions)
This exemption still requires a filing.
Source: mgaleg.maryland.gov · verified September 14, 2026 (1 mo ago) · 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”

Duties that apply only to some organizations

If the organization uses a paid solicitor, professional fundraiser, fundraising counsel or commercial co-venturer
“An organization using the services of a professional solicitor or fund-raising counsel shall submit with its registration and each annual report a copy of each fund-raising agreement.”
Source: regs.maryland.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization claims an exemption from registration
“This form must be submitted annually thereafter, within 8 months after its fiscal year ends, for as long as the organization is soliciting charitable contributions in Maryland.”
Source: sos.maryland.gov · verified September 15, 2026 (1 mo ago) · send source

Enforcement in Maryland

Penalties

A person who commits a willful violation of this title or who causes a person to commit a willful violation of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 1 year or both. (b) A person who commits a grossly negligent violation of this title or who causes a person to commit a grossly negligent violation of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $3,000 or liability for restitution that the court determines or both.

Source: Md. Code Ann., Bus. Reg. § 6-619 · verified September 23, 2026 (23 days ago) · send source

“A person who commits a willful violation of this title or who causes a person to commit a willful violation of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 1 year or both. (b) A person who commits a grossly negligent violation of this title or who causes a person to commit a grossly negligent violation of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $3,000 or liability for restitution that the court determines or both.”

Frequently Asked Questions

Does Maryland require charitable solicitation registration?

Yes. Maryland requires charitable organizations, as its statute defines them, to register. The Secretary of State, Charitable Organizations Division handles registration.

Source: mgaleg.maryland.gov · verified September 15, 2026 (1 mo ago) · send source

“A charitable organization shall register and receive a registration letter from the Secretary of State before the charitable organization:”

How much does Maryland charitable registration cost?

Annual filing fees in Maryland range from $0 to $300. Fee depends on charitable contributions. Specifically: $0 for organizations with contributions less than $25,000; $50 for organizations with contributions $25,000 or more but less than $50,001; $75 for organizations with contributions $50,001 or more but less than $75,001; $100 for organizations with contributions $75,001 or more but less than $100,001; $200 for organizations with contributions $100,001 or more but less than $500,001; $300 for organizations with contributions $500,001 or more.

When is the Maryland charitable registration filing deadline?

In Maryland, your renewal is due the last day of the 6th month after your fiscal year end. Initial registration is due prior to the commencement of solicitations. Automatic extension. Maryland grants this extension automatically — you do not need to file anything to claim it. The final deadline is the 15th day of the 11th month after your fiscal year end. Even after the original due date, this filing stays within the extension window until then.

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.”

What documents are required for Maryland charitable registration renewal?

The primary form is Annual Update. Forms and instructions: https://sos.maryland.gov/Charity/Pages/default.aspx

Are there any exemptions from Maryland charitable registration?

Yes. This guide cites these Maryland exemptions:

Membership
Religious
Small organization
Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Maryland charitable registration?

Filings go to the Secretary of State, Charitable Organizations Division; the agency page names the current method.

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