The County Book, Anne Arundel County
Dates change; confirm with the official source before you act on one.
Every entry below names its official source and the date it was checked against that source.
A charitable organization must submit its Annual Update of Registration within six months of the end of the organization's fiscal year. The late fee is $25 per month or part of a month, in addition to the registration fee, for organizations at or above $25,000 in charitable contributions.
If the organization has not completed its annual registration by the due date 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 for the Maryland filing.
The Form 990-series return is due on the 15th day of the 5th month after the end of the organization's fiscal year (a calendar-year organization's return is due May 15). A signed copy of the Form 990, 990-EZ, or 990-PF is part of the Maryland Annual Update packet; SOS Form COF-85 may be filed in lieu if the organization is exempt from IRS filing requirements or files the 990-N.
Registered entities which receive less than $25,000 per year in charitable contributions file an Annual Fund-Raising Notice rather than an Annual Update of Registration, and are not subject to a late fee. The notice is filed annually with updated information. Crossing $25,000 moves the organization to the full Initial Registration and Annual Update packet.
The SOS registration fee is $0 under $25,000 in charitable contributions (but $50 if the organization uses a professional solicitor), $50 at $25,000 to $50,000, $75 at $50,001 to $75,000, $100 at $75,001 to $100,000, $200 at $100,001 to $500,000, and $300 at $500,001 and above.
A CPA review by an independent CPA is required if charitable contributions are at least $400,000 but less than $1,000,000, and a CPA audit if contributions are at least $1,000,000. The review or audit rides the SOS registration packet.
The Form 990 due date may be extended for six months, without showing cause, by filing Form 8868 before the due date. Only one 6-month extension is allowed for a return for a tax year. Form 8868 cannot be filed to extend the due date of Form 990-N.
Federal tax-exempt status is automatically revoked if the organization fails to file a required 990-series return or notice for 3 consecutive years, effective as of the due date of the third missed return.
The Maryland Secretary of State may cancel a charitable registration where the organization has failed to file its required annual reports or updates for a 3-year period, after notice. A cancelled organization may not lawfully engage in charitable solicitation activities in Maryland. Reinstatement requires the outstanding reports, fees and late fees (or waiver), SDAT good standing, and current tax-exempt status.
Professional solicitor and fund-raising counsel registrations run annually through the Maryland Secretary of State. The professional solicitor fee is $350 and the fund-raising counsel fee is $250, and professional solicitors also carry a $25,000 surety bond or letter of credit.