Last Updated: February 2026
Nonprofits that solicit charitable contributions from Maryland residents are generally required to register with the Maryland Secretary of State before beginning fundraising activity. Maryland’s compliance framework includes annual reporting requirements and defined financial documentation thresholds that can affect mid-sized and national organizations.
Organizations fundraising in multiple jurisdictions often include Maryland early in their compliance planning due to its reporting complexity.
Managing registrations in multiple states? Contact Ironwood Registrations
Explore all charitable solicitation registration requirements by state.
At-a-Glance Overview
Regulating Agency
Maryland Secretary of State — Charitable Organization Division
Initial Registration Required
Yes, unless an exemption applies.
Registration Term
One year.
Annual Renewal Required
Yes.
Renewal Due Date
Generally six months after the organization’s fiscal year end.
Extension Availability
Automatic extension available under certain conditions.
Fee Structure
Tiered filing fees based on contribution totals.
Form Name
COR-92 – Initial Registration
COR-85 – Financial Report
Annual Update Filed Online
Who Must Register in Maryland
A charitable organization must typically register before soliciting donations if it:
- Is located in Maryland and conducts fundraising
- Solicits contributions from Maryland residents through any channel
- Uses professional fundraisers, fundraising counsel, or commercial partners
These requirements apply to both in-state and out-of-state nonprofits.
Out-of-state registration for charitable solicitation does not by itself constitute authority to conduct other business activities in Maryland.
Initial Registration Process
Initial filings are completed through the Secretary of State’s online system.
Organizations should expect to provide:
- Articles of incorporation or formation documents
- Bylaws
- IRS determination letter
- Most recent IRS Form 990 series return
- Lists of officers, directors, and responsible individuals
- Contracts with any professional fundraising firms
The filing must be signed by an authorized executive or officer.
Maryland uses a graduated fee structure based on total charitable contributions.
Financial Reporting & Audit Requirements
Maryland applies specific financial reporting thresholds tied to annual charitable contributions:
- $300,000–$750,000 in contributions: CPA-reviewed financial statements required
- Over $750,000 in contributions: Audited financial statements prepared by an independent CPA required
These thresholds exclude certain government funding sources.
Organizations that primarily solicit in-kind donations may qualify for alternate documentation options if statutory conditions are met.
Because Maryland’s thresholds overlap with several other states, many nationally fundraising nonprofits coordinate audit preparation to satisfy multiple jurisdictions simultaneously.
Exemption Overview
Maryland provides several exemption categories, although many require a filing or notice:
- Organizations receiving limited annual contributions and not using professional solicitors
- Religious organizations and affiliated entities
- Certain membership organizations
- Accredited educational institutions soliciting within defined communities
- Appeals benefiting a specifically identified individual
- Organizations funded solely by grants from corporations or private foundations
- Certain public safety and emergency response organizations
Some exemptions require annual confirmation filings, while others require a one-time submission.
For a nationwide comparison of exemption eligibility
Annual Renewal Requirements
Registered charities must renew annually to maintain authorization to solicit.
Typical renewal filings include:
- Updated organizational information
- IRS Form 990 or equivalent financial documentation
- Applicable renewal fee
Renewals are generally due six months after the close of the fiscal year, with a limited grace period and extension availability.
Nationwide renewal timing comparisons
Maryland in a Multi-State Compliance Strategy
Maryland’s financial reporting thresholds and annual filing requirements make it a state that benefits from centralized management, particularly for organizations fundraising nationally.
Coordinated compliance tracking can help align audit preparation, financial reporting, and renewal submissions across multiple jurisdictions.
For broader planning guidance: Multi-state fundraising compliance
Need Help Managing Maryland Registration?
Ironwood Registrations works with nonprofits to coordinate multi-state charitable solicitation filings, annual renewals, and financial reporting requirements.
Or contact our team directly