The Annual Update of Registration Maryland form is a crucial document that charitable organizations in Maryland must file to maintain their registration status. This form ensures that the Office of the Secretary of State has the most current information regarding your organization’s operations and financial standing. To keep your registration up to date, be sure to fill out the form by clicking the button below.
The Annual Update of Registration Maryland form is an essential document for charitable organizations operating within the state, ensuring compliance with state regulations while fostering transparency and accountability. This form must be filed with the Office of the Secretary of State within six months of the end of the organization's fiscal year, allowing for timely updates to registration information. Key components of the form include the organization's name, address, and contact details, as well as crucial questions regarding affiliations with professional solicitors or fundraising counsel. Organizations that have raised significant funds, specifically over $100,000, are required to submit additional documentation, such as an Audit Report or a Financial Review, depending on the amount raised. Furthermore, the form requires an updated list of board members and their addresses, ensuring that the leadership is transparent and accessible. To complete the registration update, organizations must also provide relevant fundraising agreements and any changes to their registration details. A registration fee is applicable and varies based on the level of charitable contributions, reinforcing the importance of accurate reporting. By diligently completing this form and submitting the required documents, organizations can maintain their good standing and continue their vital work in the community.
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: [email protected]. 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 [email protected].
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
Filling out the Annual Update of Registration form for Maryland is an important task that ensures your organization remains compliant with state regulations. After completing the form, you will need to submit it along with several required documents to the Office of the Secretary of State. This process helps maintain transparency and accountability for charitable organizations operating in the state.
The Annual Update of Registration Maryland form is required for charitable organizations to maintain their registration with the Office of the Secretary of State. This form must be submitted within six months of the end of the organization's fiscal year. It ensures that the state has up-to-date information about the organization, including its financial status and leadership. Keeping this information current is essential for compliance with state regulations.
When filing the Annual Update of Registration, several documents are necessary to complete the process. These include:
If the required information is not submitted with the Annual Update of Registration, it may lead to delays in processing the registration. This can affect the organization’s ability to solicit contributions legally in Maryland. It is crucial to ensure that all documents are complete and accurate to avoid any interruptions in registration status.
The registration fee for the Annual Update of Registration is based on the organization's level of charitable contributions. Here’s a breakdown:
Organizations collecting less than $25,000 but using a professional solicitor must pay a $50 fee. It’s important to calculate the contributions correctly to determine the appropriate fee.
Failing to respond to the question regarding contracts with professional solicitors or fundraising counsel. This is a crucial part of the form. If your organization has such contracts, you must attach copies. Not addressing this question can lead to delays in processing your registration.
Omitting necessary financial documents. Organizations must submit a signed IRS Form 990 or an equivalent form if exempt. If the IRS Form 990 is incomplete, an approved IRS Form 8868 should be included. Neglecting these requirements can result in registration delays.
Providing incomplete or outdated board member information. It’s essential to list the names and home or alternative business addresses of all board members. If this information is not included in the IRS Form 990, a separate list must be submitted. Failure to do so can lead to issues with compliance.
Forgetting to include a payment for the registration fee. The fee is based on the organization’s level of charitable contributions. Not including a check or money order will delay the registration process.
Neglecting to sign the certification section at the end of the form. This signature is a declaration that all information provided is accurate. Without this signature, your registration will not be processed.
The Annual Update of Registration Maryland form requires several supporting documents to ensure compliance with state regulations. Below is a list of additional forms and documents that are commonly needed along with the update form.
Submitting these documents along with the Annual Update of Registration form is crucial for timely processing. Ensure all information is accurate to avoid delays in registration.
The Annual Update of Registration Maryland form shares similarities with the IRS Form 990. Both documents are essential for organizations to report their financial activities and maintain transparency. The IRS Form 990 serves as a comprehensive annual report for tax-exempt organizations, detailing income, expenses, and governance practices. Similarly, the Annual Update of Registration requires organizations to submit a signed copy of the IRS Form 990 or an equivalent form, ensuring compliance with state regulations. This connection emphasizes the importance of accurate financial reporting in both federal and state contexts.
Another document closely related to the Annual Update of Registration is the IRS Form 990-N, also known as the e-Postcard. This simplified version of the IRS Form 990 is designed for smaller organizations with gross receipts under $50,000. Just as the Annual Update of Registration requires organizations to provide financial information, the Form 990-N mandates that these smaller entities report their income to maintain their tax-exempt status. Both forms aim to uphold transparency and accountability within the nonprofit sector, albeit tailored to different organizational sizes.
The financial review report performed by an independent certified public accountant (CPA) is another document that aligns with the Annual Update of Registration. If an organization’s charitable contributions fall between $200,000 and $500,000, a financial review is required. This review serves to validate the organization’s financial practices, much like the scrutiny applied during the registration update process. Both documents ensure that organizations adhere to ethical standards and provide a clear picture of their financial health to stakeholders.
In addition, the audit report required for organizations with contributions exceeding $500,000 shares a common purpose with the Annual Update of Registration. An audit, conducted by an independent CPA, offers a thorough examination of an organization’s financial statements and practices. This requirement for an audit mirrors the Annual Update’s emphasis on accountability and transparency, reinforcing the need for organizations to maintain accurate and reliable financial records as they navigate their regulatory obligations.
Another significant document is the updated list of board of directors’ names and addresses. This requirement within the Annual Update of Registration is crucial for ensuring that the organization’s leadership is transparent and accountable. Similarly, many states require organizations to maintain accurate records of their governing bodies. This practice not only fosters trust among donors and the public but also aligns with best practices in nonprofit governance, ensuring that leadership is known and accessible.
Fundraising agreements, when applicable, are also a vital component that parallels the Annual Update of Registration. If an organization engages independent contractors or subcontractors for fundraising, it must submit copies of these agreements. This requirement mirrors the form's emphasis on transparency regarding fundraising practices. By documenting these relationships, organizations can provide clarity about how contributions are solicited and managed, reinforcing their commitment to ethical fundraising practices.
Lastly, any changes to registration or other documents, such as updates to the organization’s name, address, or articles of incorporation, are also akin to the Annual Update of Registration. This requirement ensures that the organization’s information remains current and accurate, which is essential for maintaining compliance with state regulations. Just as the Annual Update seeks to capture any changes in an organization’s status, other regulatory documents similarly require organizations to keep their records up to date, promoting ongoing transparency and accountability.
When filling out the Annual Update of Registration Maryland form, there are important guidelines to follow. Here is a list of things you should and shouldn't do:
Understanding the Annual Update of Registration Maryland form is essential for organizations operating in the state. However, several misconceptions often lead to confusion. Here are nine common misconceptions and clarifications for each:
Being aware of these misconceptions can help organizations navigate the registration process more effectively. Proper compliance ensures smooth operations and maintains the organization's good standing in Maryland.
Filling out and using the Annual Update of Registration Maryland form requires careful attention to detail. Here are key takeaways to keep in mind:
Adhering to these guidelines will facilitate a smoother registration update process.