Start A Non Profit 501(c)(3) in Maryland

Non Profit Formation in Maryland

To form a non profit organization in Maryland, you must file Articles of Incorporation for a tax-exempt “nonstock” corporation with the State Department of Assessments and Taxation.  You can access the appropriate form and instructions at the Department’s website.  The fee to the file the Articles of Incorporation is $120.00 plus a $50.00 assessment for the Maryland Not-For-Profit Development Center Program Fund.  Accordingly, the total state fee is $170.00.  You can contact the Department of Assessments and Taxation at 410-767-1184 for further information.

Tax Exemptions

If you are operating a 501c3 organization, the organization may apply for exemption from Maryland’s corporate income taxes by filing its IRS Determination Letter with a cover letter requesting recognition of its federal exemption status and submit such documentation to the Comptroller of Maryland.  A non profit 501c3 organization may also apply for exemption from sales and use tax by filing a Combined Registration Application with the Comptroller of Maryland. For further information regarding the availability of tax exemptions for non profits in Maryland, you may contact the Comptroller at 410-767-1300.

Charitable Solicitations

In Maryland, a charitable organization which intends to solicit contributions must, prior to solicitation, register with the Office of the Secretary of State.  An organization which received in its last fiscal year more than $25,000 in grants and other revenue must submit a Registration Statement (Form COR-92) along with a copy of the organization’s articles of incorporation, bylaws, IRS determination letter and other documentation.  If the organization received in its last fiscal year less than $25,000 in support from grants and other revenue then it need only file an Exempt Organization Fund-Raising Notice (unless the organization has used a professional solicitor, in which case it must file Form COR-92).  For further information regarding charitable solicitation compliance, you may contact the Office of Secretary of State at 410-974-5521.

To start a charitable organization (501c3) in Maryland, our total price is $465. You can reach us at 561-988-3083 or via email at info@startmycharity.com