The Annual Update of Registration Maryland form is a crucial document that nonprofit organizations in Maryland must file to maintain their registration status. This form must be submitted within six months after the end of the organization's fiscal year and includes important information about the organization's activities, financial contributions, and board members. To ensure compliance and avoid delays, organizations should complete this form and gather the necessary supporting documents as outlined in the instructions.
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The Annual Update of Registration Maryland form is a crucial document for charitable organizations operating within the state. This form must be filed with the Office of the Secretary of State within six months of the end of your fiscal year to ensure that your organization remains compliant and registered. When completing the form, you will need to provide essential details such as your organization's name, address, and contact information. Additionally, you must disclose whether your organization engages a professional solicitor or fundraising counsel, as this impacts the documentation required. If your organization is affiliated with any Maryland State agency and has raised over $100,000, an Audit and Agreed Upon Procedures Report must accompany your application. Supporting documents required include a signed IRS Form 990 or an approved IRS Form 8868 for those exempt from filing, a financial review or audit depending on the level of charitable contributions, an updated list of board members, and any changes to your registration. Lastly, a registration fee based on your organization’s charitable contributions must be submitted. Failing to provide the necessary information or documentation can lead to delays in the registration process, making it essential to approach this task with care and attention to detail.
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INSTRUCTIONS FOR COMPLETING ANNUAL
UPDATE OF REGISTRATION AND FORM:
This form, in addition to the other documents required must be completed and submitted to complete the annual update of registration. An organization’s annual registration is due within 10.5 months after the end of the organization’s fiscal year. There is no need to complete this form if this is the organization’s initial registration. If this is the organization’s initial registration, please complete the form COR-92.
If the organization has not completed its annual registration by the due date 6 months after its fiscal year ends and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required. The maximum extension allowed is the same as the maximum extension date for filing your 990 with the IRS. This extension that we grant is for all information due with the annual update of registration filing, not just the 990 or 990-EZ.
Print this form, complete it, and submit it with the other documents required to complete initial registration. Submit the form by mail or e-mail.
The mailing address is: Charitable Organization Division Office of the Secretary of State 16 Francis Street
Annapolis, MD 21401
When emailing the form, email it to: dlcharity_sos@maryland.gov. There is no online payment option. If the organization submits registration documentation via email but owes a fee, it must still mail the payment to us.
Questions? Call us at 410-974-5534 or email us at dlcharity_sos@maryland.gov.
The Secretary of State will review and respond to the organization upon review of its annual registration. If the annual update of registration paperwork is complete, the Secretary of State will send the organization a registration letter. The next due date will be included in the registration letter. If the annual update of registration paperwork is not complete, the Secretary of State will send the organization a letter requesting additional documentation. Letters may be sent to the organization by email, to the email address provided on the organization’s registration.
Checklist for completing the annual update of registration is found on page 2. Instructions for completing the Annual Update of Registration form are found on page 3. Annual Update of Registration form is found on page 4.
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Checklist to complete Annual Registration:
1.Completed Annual Update of Registration form.
2.A SIGNED COPY of the IRS Form 990, 990-EZ, or 990-PF. If the 990, 990-EZ, or 990-PF is e-filed with the IRS, submit a copy of the IRS E-Signature Authorization form (IRS Form 8879-EO), along with the 990. Charitable organizations are not required to submit Schedule B of the IRS Form 990, 990-EZ, or 990-PF. The Office of the Secretary of State form COF-85 may be filed in lieu of the IRS Form 990, 990-EZ, or 990-PF if your organization is exempt from IRS filing requirements or files the 990-N; ensure the COF-85 is signed if you submit this form.
3.A. If the organization's charitable contributions are at least $300,000, but are less than $750,000 a financial review performed by an independent certified public accountant; OR
B. If the organization's charitable contributions are at least $750,000 an audit performed by an independent certified public accountant.
4.If the charitable organization is affiliated with any Maryland State agency (as described in COMAR 01.02.04.01L) and raised more than $750,000, the organization must submit an Audit and Agreed Upon Procedures Report with the application.
5.A current list of the board of directors for the organization. This list should include the name and address of: (i) each officer, including each principal salaried executive staff officer, and each other person with final responsibility for the custody and final distribution of the charitable contributions made to the charitable organization; or (ii) each person who has custody of the financial records of the charitable organization if the charitable organization does not have a local office in the State. The address may match that of the physical address of the charity.
6.A copy of all contracts with professional solicitors or fund-raising counsel and all subcontracts or other contracts in furtherance of such an agreement under which solicitation is conducted in Maryland.
7.Any changes to the registration or other documents, for example, change to name, address, telephone number, articles of incorporation, bylaws, etc.
8.A check or money order made payable to the Secretary of State in payment of the registration fee. This fee is based on the organization’s level of charitable contributions received in its most recently completed fiscal year. See below chart. Note: For purposes of determining the registration fee and the audit or review requirements, charitable contributions are computed on each form as follows:
a.IRS Form 990: add lines 1(b), 1(c), 1(d), 1(f), 8(a), 9(a) on Part VIII (page 9). If the organization is a PTA, also add line 10(a).
b.IRS Form 990-EZ: add lines 1, 6(a), 6(b) on page 1. If the organization is a PTA, also add line 7(a). If any of the money reported on line 1 of the 990-EZ was received from a government grant or other government money, please notify us of that amount. A government grant or government money is not a charitable contribution.
c.IRS Form 990-PF. Line 1. If any of the money reported on line 1 of the 990-PF was an unsolicited gift or government money, please notify us of that amount. An unsolicited gift or government money is not a charitable contribution.
d.COF-85: add lines 1, 6(a), 7(a) on page 1. If the organization is a PTA, also add 8(a).
Level of Charitable Contributions
Annual Registration Fee
Less Than $25,000 (see note below)*
$0
At least $25,000 but less than $50,0001
$50
At least $50,001 but less than $75,001
$75
At least $75,001 but less than $100,001
$100
At least $100,001 but less than $500,001
$200
$500,001 and above
$300
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*A charitable organization that collects less than $25,000 in charitable contributions but uses the services of a Professional Solicitor is required to pay an annual fee of $50.
Instructions for completion of the Annual Update of Registration form:
TO BE CONSIDERED COMPLETE, AN ANSWER MUST BE PROVIDED FOR ALL ITEMS ON THE FORM.
1.If a registration fee is required, enter the fee submitted with this form. If unsure of the organization’s registration fee, refer to the table at the end of the checklist.
2.Enter the organization’s EIN (Federal Tax Identification Number).
3.Provide the fiscal year end that is being reported with this filing. The fiscal year end that is provided on this form should match the fiscal year end on the 990, 990-EZ or COF-85 that is submitted as part of this annual update of registration
4.Enter the name of the charitable organization. This name should match the name on the organization’s IRS Tax Determination Letter and current Articles of Incorporation.
5.If the organization does business under any other names, please list them in the space provided.
6.Provide the mailing address of the charity. This is the address to which we will mail all documentation regarding the organization’s registration with this office. This address should include the street address, unit number if applicable, city, state, and zip code.
7.Provide the physical address of the charity. The physical address is the actual location at which the organization’s primary place of business is located. This cannot be a P.O. Box.
8.Enter the organization’s phone number. This should be a phone number that we can call to speak with someone about a registration issue.
9.Enter the County in which the organization is located.
10.Enter the organization’s email address. This should be an email address that we can send an email to about a registration issue. Be sure that this email address is one that is actually checked and answered by someone at the organization.
11.If the organization has contracts/fundraising agreements with a Professional Solicitor check “yes”. If not, check “no”. Do the same for Fund-raising counsel. Answer “yes” if the company solicits contributions on the organization’s behalf in Maryland or advises about a solicitation that will occur in Maryland.
12.Check the appropriate box to answer whether or not the organization is affiliated with a Maryland State agency. “Organization affiliated with a State agency” means a charitable organization which engages in activities for the benefit of the State agency or to further the purposes of the State agency, or both, through the use of contributions solicited from the public. If answering “yes,” list the names of the agencies with which it is affiliated. If answering “yes” and the organization raised more than $750,000 in charitable contributions, it must also submit an Agreed Upon Procedures Report with its initial registration. See what is required in an Agreed Upon Procedures Report at the Division of State Documents website.
13.By signing this form, the organization is certifying that it has attached all required documentation.
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Affidavit section: This form must be signed by the chairman, president, or other principal officer. Remember to sign the Annual Update of Registration form and print the name of the person signing the document along with their position with the charity. Also, note the date this document was signed.
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Annual Update of Registration Form
ALL ITEMS ON THIS FORM MUST BE COMPLETED
Office of the Secretary of State, 16 Francis Street, Annapolis MD 21401 Telephone: 410-974-5534
1.
Fee submitted: $_________
2. EIN:
3.
Fiscal year end being reported: __________Month __________Year
4.Name of Charitable Organization: __________________________________________________
5.If name under which solicitation is made is different from above, indicate here:
______________________________________________________________________________
6.Mailing address of charity:____________________________________________________________
7.Physical address of charity:___________________________________________________________
8. Telephone Number: _____________________
9. County:
10.E-mail address: ______________________________
11.Does your organization engage or have a contract with a professional solicitor or fund- raising counsel? If yes, please attach a copy of the contract(s). In order to process your organization's application, you must respond to this question.
Professional Solicitor:
Yes
No
Fund-raising Counsel:
12.Is your organization affiliated with any Maryland State agency (as defined in COMAR 01.02.04.01L)?
YesNo (If yes, and raised more than $750,000 you must submit an Audit and Agreed upon Procedures Report with application)
If yes, list the name(s) of the Maryland State agencies of which you are affiliated (use a separate sheet of paper, if needed): _______________________________
13. I have attached all forms required in the instructions.
I hereby certify that this registration statement and all supporting documents are true to the best of my knowledge, and the IRS Form 990, IRS Form 990-EZ, or IRS Form 990-PF for the above noted fiscal year submitted to the Office of the Secretary of State under section 6-408 of the Business Regulation Article of the Annotated Code of Maryland is a copy of the form submitted to the Internal Revenue Service.
Signature of the President, Chairman or other Principal Officer
Date
Print or Type Name of President, Chairman, or Principal Officer
Title
Here are six common misconceptions about the Annual Update of Registration Maryland form, along with clarifications to help you understand the requirements better:
Filling out the Annual Update of Registration Maryland form can be a straightforward process, but there are common mistakes that individuals and organizations often make. These errors can lead to delays in registration, which can be frustrating. Awareness of these pitfalls is essential for a smooth submission.
One frequent mistake is failing to respond to the question regarding contracts with professional solicitors or fundraising counsel. This question is crucial for processing the registration update. If your organization does engage with such professionals, you must attach the relevant contract(s). Neglecting this step can result in unnecessary delays.
Another common error is not submitting the required financial documents. Organizations must provide a signed copy of an IRS Form 990, or an alternative form if they are exempt. If the IRS Form 990 is incomplete, an approved IRS Form 8868 should be submitted to request an extension. Omitting these documents can halt the registration process.
Additionally, many organizations overlook the need to provide an updated list of their board of directors. This list should include home or alternative business addresses, which may differ from the organization's address. If this information is missing, it can lead to complications in processing the registration.
Some individuals also forget to include any changes to their registration or other documents. This could involve updates to the organization’s name, address, or articles of incorporation. Ensuring that all changes are documented is vital for maintaining accurate records.
Finally, failing to sign the certification at the bottom of the form is a critical mistake. This signature verifies that all information provided is accurate. Without it, the registration will be delayed, causing frustration for everyone involved. Taking the time to review the form carefully before submission can prevent these common errors.
1. Timely Submission is Crucial: Organizations must file the Annual Update of Registration form within six months after the end of their fiscal year. Delays in submission can hinder the registration process.
2. Required Documentation: Along with the form, several documents must be submitted, including a signed IRS Form 990 or COF-85, financial reviews or audits based on contribution levels, and a list of board members' addresses.
3. Registration Fees Vary: The annual registration fee is based on the organization's level of charitable contributions. Fees range from $0 for organizations collecting less than $25,000 to $200 for those with contributions of $100,001 and above.
4. Accurate Information is Essential: It is important to provide accurate details on the form, including any changes to the organization’s name, address, or other registration information. Failure to sign the certification may also result in registration delays.
The Annual Update of Registration form in Maryland is crucial for charities to maintain their compliance. When submitting this form, several other documents are often required to ensure that all necessary information is provided. Below is a list of forms and documents that may accompany the Annual Update of Registration.
By gathering these documents and submitting them alongside the Annual Update of Registration, organizations can ensure a smoother process. Compliance with these requirements helps maintain trust and transparency with donors and the public.
The IRS Form 990 is a crucial document for many nonprofit organizations in the United States. It serves as an annual information return that provides a comprehensive overview of a charity's financial activities, governance, and operations. Like the Annual Update of Registration Maryland form, it requires transparency about financial performance and organizational structure. Both documents aim to ensure that organizations operate within legal and ethical boundaries, making them essential for maintaining public trust and accountability.
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The IRS Form 8868 is another document that bears similarities to the Annual Update of Registration Maryland form. This form is used to request an extension for filing the IRS Form 990. Organizations that need more time to prepare their financial statements can file Form 8868 to avoid penalties. This reflects a commitment to thoroughness and accuracy, aligning with the expectations set forth in the Annual Update of Registration. Both forms emphasize the importance of timely and accurate reporting in maintaining compliance with regulatory requirements.
The financial review report is yet another document that parallels the Annual Update of Registration Maryland form. When a charity receives contributions between $200,000 and $500,000, it must submit a financial review conducted by an independent certified public accountant. This requirement underscores the necessity for external validation of financial practices. Similarly, the Annual Update of Registration mandates financial transparency, ensuring that organizations provide a clear picture of their financial health to regulators and the public.
Lastly, the fundraising agreement is closely related to the Annual Update of Registration Maryland form. If an organization hires independent contractors to solicit donations, it must submit copies of the fundraising agreements. This requirement is in line with the Annual Update's focus on transparency in fundraising practices. Both documents aim to ensure that organizations disclose their relationships with professional solicitors and fundraising counsel, thereby fostering accountability in how charitable contributions are solicited and managed.