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ESTABLISHED IN 1992
MARYLAND NONPROFITS IS HERE TO SUPPORT YOU


"Maryland Nonprofits has been a tremendous resource to us for over 15 years. We recommend membership to all of our partners!" -- Holly Ireland, MidShore Mental Health Systems
MAINTAIN YOUR NONPROFIT STATUS

MAINTAIN YOUR NONPROFIT STATUS


  • FILE MARYLAND FORM NO. 1 – PERSONAL PROPERTY RETURN
    Due every year by April 15thThis form is a required annual report for your organization even if it owns no personal property. Failure to file will result in revocation of the corporate charter.  You may also claim exemption from this tax – see page 2 of the MD Form 1 Instructions.

  • FILE FORM 990-N, FORM 990-EZ, OR FORM 990 WITH IRS BASED ON ANNUAL GROSS RECEIPTS
    The form required depends on the organization’s annual gross receipts. This form is due the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar year filer).

  • READ IRS COMPLIANCE GUIDE FOR 

    501(C)(3) PUBLIC CHARITIES



  • UPDATE SOLICITATION REGISTRATION ANNUALLY
    File an annual update of the forms listed above in "Once You Have Your 501(c)(3) - Charitable Solicitation Form (COR-92)" within six months of the end of the organization's fiscal year (other deadlines may apply in other states). 

  • SUBSTANTIATION AND DISCLOSURE REQUIREMENTS
    Organizations must give written acknowledgement of charitable contributions, and organizations must make certain documents available publicly. For more information, see:
    Disclosure Requirements

  • RESIDENT AGENT AND PRINCIPAL OFFICE
    Update resident agent and office information, as necessary, by filing a resolution with the State Department of Assessments & Taxation.

  • MAINTAIN ACCURATE AND COMPLETE CORPORATE AND FINANCIAL RECORDS
    Adopt policies that ensure proper oversight and controls on financial matters and retention of documents.

OTHER CONSIDERATIONS


IF YOU HAVE EMPLOYEES AND/OR INDEPENDENT CONTRACTORS

(Failure to comply with some employment laws may expose individual Board Members to personal liability that is not covered by Directors' & Officers' Liability Insurance.)

  • REGISTER EMPLOYEES WITH COMPTROLLER OF MARYLAND
  • PAY STATE EMPLOYMENT AND UNEMPLOYMENT TAXES
  • PAY FEDERAL EMPLOYMENT TAXES
  • PAY WORKERS’ COMPENSATION INSURANCE
  • DISPLAY REQUIRED POSTERS


OBTAIN PROPER INSURANCE FOR ORGANIZATION, BOARD MEMBERS AND OFFICERS

  • ASSESS ALL INSURANCE NEEDS FOR THE ORGANIZATION, INCLUDING GENERAL HAZARD, PROPERTY, AND DIRECTORS AND OFFICERS LIABILITY.

<<Once You Have Your 501(C)(3)      Download PDF  Return to How to Start a Nonprofit>>

Maryland Nonprofits
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Baltimore, MD 21211
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