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Under the Maryland Solicitations Act, a charitable organization or fundraiser who intends to solicit in Maryland generally must first register with the Office of the Secretary of State.
Organizations soliciting charitable contributions in Maryland are generally required to register with the Office of the Secretary of State as a charitable organization.
Under the Maryland Solicitations Act, Title 6, Business Regulation Article of the Annotated Code of Maryland, a charitable organization soliciting in Maryland generally must file documents with the Office of the Secretary of State. Registration is required prior to the commencement of solicitations.
Visit the IRS online and find IRS Form 1023, called, Application for Recognition of Exemption. Download Form 1023, complete it and mail it to the IRS at: P.O. Box 12192, Covington, KY 41012-0192. In addition, contact your states comptroller or secretary of states office and request nonprofit tax exemption forms.
FOR CHARITIES- FORM COF-85 If an organization files a 990-N with the IRS, or files nothing with the IRS at all, the COF-85 must be completed if the organization is submitting an initial registration using the COR-92 or an annual registration using the Annual Update of Registration form.
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FOR CHARITIES- FORM COF-85 If an organization files a 990-N with the IRS, or files nothing with the IRS at all, the COF-85 must be completed if the organization is submitting an initial registration using the COR-92 or an annual registration using the Annual Update of Registration form.
Under Business Regulation 6-410 of the Maryland Solicitations Act, a charitable organization must mail within 30 days after receiving a request, a current financial statement at no charge to the requesting individual.

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