As of 2026-07-23 · verified against primary sources
Maryland charitable solicitation registration: requirements, fees, and deadlines
| Registration | Required |
| Agency | Maryland Secretary of State — Charitable Organization Division |
| Initial fee | $0–$300, tiered on contributions |
| Renewal fee | $0–$300, tiered on contributions |
| Renewal / report due | 6 months after fiscal year end |
| Filing channel | Electronic filing available |
Who must register
Maryland generally requires charitable organizations to register with the Maryland Secretary of State — Charitable Organization Division before soliciting contributions there, unless an exemption applies. Requirements attach to out-of-state charities soliciting Maryland residents as well as local ones.
Md. Code, Bus. Reg. § 6-401(a) · official source
How to register in Maryland
- 01Register with the Maryland Secretary of State's Charitable Organization Division and RECEIVE its registration letter before soliciting — Maryland is an approval-family state; the letter, not the filing, is the gate. File Form COR-92 via Maryland OneStop; a parent and each Maryland affiliate register separately. Fees tier on charitable contributions from the public ($0 under $25,000 up to $300 at $500,001+, and $50 even under $25,000 if a professional solicitor is used); government money and unsolicited gifts don't count toward the base.Md. Code, Bus. Reg. § 6-401(a) (register and receive a registration letter before soliciting), § 6-401(c) (affiliates register separately), § 6-407 (fee tier…
- 02File the Annual Update each year: statutorily due 6 months after fiscal year end, but a currently registered organization is automatically extended to the 15th day of the 11th month — no IRS Form 8868 or request needed. Attach an independent CPA audit at $1,000,000+ in contributions or a CPA review from $400,000 (thresholds raised 2026-07-01 by Ch. 394, Acts of 2026; earlier years used $750k/$300k).Md. Code, Bus. Reg. § 6-408(b) (6-month annual report); SOS Annual Update instructions (automatic extension to 15th day of 11th month); Ch. 394, Acts of 2026…
Form COR-92 (initial registration)
Registration Statement for Charitable Organizations (COR-92)
Md. Code, Bus. Reg. § 6-401(a) — initial registration with the Secretary of State is Form COR-92; filed via the Maryland OneStop portal (paper/email also acc… · official form
Form MD-ANNUAL-UPDATE (annual renewal)
Annual Update of Registration
Md. Code, Bus. Reg. § 6-408(b) — annual report within 6 months after fiscal year end; SOS Annual Update instructions grant currently registered organizations… · official form
Form MD-EXEMPT-NOTICE (registration)
Exempt Organization Fund-Raising Notice
Md. Code, Bus. Reg. § 6-102(c)(ii)1, (ii)4; SOS Exempt Organization Fund-Raising Notice instructions (8-month annual refiling is administrative, not statutor… · official form
Exemptions we check for
Likely exempt if it is a religious organization, a parent organization of one, or a school affiliated with a religious organization, holding a federal tax-exempt declaration, and it uses no professional solicitor (Md. Code, Bus. Reg. § 6-102(c)(1)) — self-executing; evidence is submitted only if the Secretary of State requests it.
BR § 6-102(c)(1)(i)+(ii)2 — ALL (c)(1) exemptions are conditioned on not employing a professional solicitor ((c)(1)(i)); evidence on request only ((c)(2)). M…
Likely exempt if its charitable contributions from the public are under $25,000 for the year and it uses no professional solicitor (Md. Code, Bus. Reg. § 6-102(c)(1)(ii)4) — exempt from registration, but Maryland requires the Exempt Organization Fund-Raising Notice BEFORE soliciting and annually within 8 months after each fiscal year end (no fee).
BR § 6-102(c)(1)(ii)4 + (c)(1)(i); operationalized through the SOS Exempt Organization Fund-Raising Notice ('submitted prior to any solicitation … annually t… · a filing is required to claim this exemption
The state, not Steadworthy, decides whether an exemption applies.
Financial statement thresholds
- CPA review at $400,000+ contributions · BR § 6-402(b)(7) as amended by Ch. 394, Acts of 2026 (SB 354, approved 2026-05-12, EFF. 2026-07-01): CPA review at charitable contributions >=$400,000-<$1,00…
- Independent audit at $1,000,000+ contributions · Same Ch. 394
If you use a paid fundraiser
Every Maryland exemption in Bus. Reg. § 6-102(c) — religious, members-only, under-$25,000, named-individual, foundation-funded — is conditioned on NOT using a professional solicitor; hiring one means registering regardless. Even below $25,000, using a professional solicitor turns the $0 fee into $50.
Md. Code, Bus. Reg. § 6-102(c) (exemptions conditioned on no professional solicitor); § 6-407 ($50 fee under $25,000 when a professional solicitor is used).
If you haven't registered yet
Maryland's late fee is $25 for each month or part of one, assessed beginning 60 days after the 6-month annual-report date or the end of an extension. Soliciting before receiving the Secretary of State's registration letter is prohibited outright — registration isn't effective on filing.
Md. Code, Bus. Reg. § 6-407(c) ($25/month late fee, assessed 60 days after the due date or extension end); § 6-401(a) (no solicitation before the registratio… · how to get current, calmly
Is your charity registered in Maryland? Check free.
Maryland registration: common questions
- Does a charity need to register to solicit donations in Maryland?
- Yes. Maryland generally requires charitable organizations to register with the Maryland Secretary of State — Charitable Organization Division before soliciting contributions in the state, unless an exemption applies. The requirement reaches out-of-state charities soliciting Maryland residents.
- How much does charitable registration cost in Maryland?
- The initial registration fee is $0–$300, tiered on contributions, and renewal is $0–$300, tiered on contributions. Fees are stated as the state sets them; where a fee varies with contributions, the tiers are cited on this page.
- When is the Maryland charitable registration renewal due?
- 6 months after fiscal year end. The date is computed from the organization's own fiscal year end under the rule this page cites, so it differs between charities.
- Are any charities exempt from registering in Maryland?
- Maryland recognizes exemptions, and this page lists each one we check for with its statutory citation. At least one of them still requires a filing to claim it — an exemption is not always automatic. The state, not a third party, decides whether an exemption applies.
- Does Maryland require audited financial statements?
- Maryland requires an accountant's report above a revenue threshold. The lowest threshold on record is a review above $400,000 in contributions. Every threshold and its citation are listed on this page.
Related: registration fees by state · renewal deadlines by state · exemptions · all state registration requirements
Nearby states
Fundraising rarely stops at a border — where Maryland charities also commonly solicit:
Citations
- Md. Code, Bus. Reg. § 6-401(a) · source · verified 2026-07-23
- BR § 6-401 (register with the Secretary of State); Charitable Organization Division, 16 Francis St., Annapolis. Online via Maryland OneStop (onestop.md.gov). · source · verified 2026-07-23
- BR § 6-407 verbatim tiers on charitable contributions from the public · source · verified 2026-07-23
- Same § 6-407 annual fee with each Annual Update. Late fee § 6-407(c) · source · verified 2026-07-23
- BR § 6-408(b) · source · verified 2026-07-23
- Maryland OneStop portal (onestop.md.gov) for initial + annual registrations; paper/email accepted (10-30 days online, 6-8 weeks peak). · source · verified 2026-07-23
- BR § 6-102(c)(1)(i)+(ii)2 — ALL (c)(1) exemptions are conditioned on not employing a professional solicitor ((c)(1)(i)); evidence on request only ((c)(2)). M… · source · verified 2026-07-23
- BR § 6-102(c)(1)(ii)4 + (c)(1)(i); operationalized through the SOS Exempt Organization Fund-Raising Notice ('submitted prior to any solicitation … annually t… · source · verified 2026-07-23
- BR § 6-402(b)(7) as amended by Ch. 394, Acts of 2026 (SB 354, approved 2026-05-12, EFF. 2026-07-01): CPA review at charitable contributions >=$400,000-<$1,00… · source · verified 2026-07-23
- Same Ch. 394 · source · verified 2026-07-23
- Md. Code, Bus. Reg. § 6-401(a) — initial registration with the Secretary of State is Form COR-92; filed via the Maryland OneStop portal (paper/email also acc… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-408(b) — annual report within 6 months after fiscal year end; SOS Annual Update instructions grant currently registered organizations… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-102(c)(ii)1, (ii)4; SOS Exempt Organization Fund-Raising Notice instructions (8-month annual refiling is administrative, not statutor… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-401(a) (register and receive a registration letter before soliciting), § 6-401(c) (affiliates register separately), § 6-407 (fee tier… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-408(b) (6-month annual report); SOS Annual Update instructions (automatic extension to 15th day of 11th month); Ch. 394, Acts of 2026… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-407(c) ($25/month late fee, assessed 60 days after the due date or extension end); § 6-401(a) (no solicitation before the registratio… · source · verified 2026-08-07
- Md. Code, Bus. Reg. § 6-102(c) (exemptions conditioned on no professional solicitor); § 6-407 ($50 fee under $25,000 when a professional solicitor is used). · source · verified 2026-08-07
Statuses and requirements reflect public records and cited sources as of the dates shown. Informational, not legal advice.