Last Updated: February 2026
Maryland requires most charitable organizations to register before soliciting contributions from residents of the state. The state also imposes annual reporting requirements, financial disclosure thresholds, and oversight of professional fundraising activity, making Maryland an important compliance jurisdiction for nationally active nonprofits.
For organizations conducting multi-state fundraising, Maryland should be treated as a core registration state requiring centralized tracking and ongoing compliance oversight.
For broader national context, see:
When Registration Is Required in Maryland
A nonprofit must register with the Maryland Secretary of State before soliciting charitable contributions in the state.
Registration is generally required if an organization:
- Solicits donations from Maryland residents
- Conducts online fundraising accessible to Maryland donors
- Uses professional fundraisers or solicitors
- Conducts direct mail, email, or advertising campaigns directed into the state
These requirements apply to both Maryland-based and out-of-state nonprofits.
For digital fundraising implications, see:
- Online Fundraising & Charleston Principles
- Where Nonprofits Must Register Based on Online Fundraising
Initial Registration Overview
Registration must generally be completed prior to beginning solicitation activities.
Typical filing components include:
- Charitable organization registration application
- IRS determination letter
- Governing documents
- IRS Form 990 or financial statements
- Officer and director information
- Disclosure of professional fundraising relationships
- Filing fee
Maryland registrations typically remain active for one year and must be renewed annually.
For registration timing strategy, see:
Exemptions
Maryland provides several exemptions, though most mid-sized and large nationally fundraising nonprofits must still register.
Common exemptions include:
- Religious organizations
- Educational institutions
- Governmental entities
- Organizations raising below defined contribution thresholds
- Certain healthcare organizations
Because exemption criteria are relatively narrow, most nationally fundraising nonprofits must register.
For broader exemption strategy, see:
Annual Renewal Requirements
Maryland requires annual renewal of charitable registration.
Renewal generally requires:
- Updated registration information
- IRS Form 990
- Financial statements when applicable
- Filing fee
Renewal deadlines are typically tied to the organization’s fiscal year.
For coordinated multi-state renewal planning, see:
Financial Reporting and Audit Thresholds
Maryland imposes escalating financial reporting requirements based on contribution levels.
Organizations exceeding certain thresholds may be required to submit audited financial statements prepared by an independent CPA.
These thresholds apply to total organizational contributions, not Maryland-specific fundraising.
For broader audit coordination, see:
Disclosure Requirements
Maryland requires specific charitable solicitation disclosure language in certain fundraising communications.
Disclosure obligations may include:
- Identification of the organization
- Notice regarding availability of financial information
- Instructions for obtaining regulatory records
These disclosure rules are a key compliance consideration for national fundraising campaigns.
For a national comparison, see:
Professional Fundraisers and Commercial Co-Ventures
Maryland regulates third-party fundraising relationships.
Organizations engaging:
- Professional solicitors
- Fundraising counsel
- Commercial co-venturers
must comply with contract filing and reporting requirements.
See:
Governance and Risk Considerations
Maryland maintains publicly accessible charity records. Noncompliance may:
- Affect grant due diligence reviews
- Raise board oversight concerns
- Create Form 990 disclosure inconsistencies
- Impact fundraising platform certifications
For broader risk analysis, see:
- What Happens If a Nonprofit Fails to Register?
- Charitable Solicitation Registration Mistakes That Put Nonprofits at Risk
Maryland in a National Compliance Strategy
Maryland is considered a core compliance jurisdiction due to its:
- Mandatory registration requirement
- Annual reporting obligations
- Financial reporting thresholds
- Disclosure rules for solicitations
Organizations fundraising nationally should include Maryland within centralized compliance tracking systems.
For structured planning, see:
If your organization is fundraising in Maryland as part of a multi-state strategy, coordinated compliance oversight can reduce administrative burden and governance risk.