Md cof 85 2025

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The board ensure that the organization operates in ance with its mission and complies with legal and financial regulations. In addition to the board, your nonprofit is accountable to its donors and the public. Donors provide the financial resources necessary for your nonprofit to operate.
To report a suspected violation of the Maryland Solicitations Act, please submit a complaint to the Charitable Organizations Division at the Office of the Secretary of State online here or by phone at 410-974-5521.
Form 13909 is used to submit a complaint about tax-exempt organizations. The IRS uses the information that is provided to determine if there has been a violation of federal tax law.
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.
Any nonprofit group or organization located in Maryland must register with the Maryland Secretary of State. Any non-exempt nonprofit, in any state, intending to solicit in Maryland must also register, along with anyone intending to solicit in Maryland on behalf of a nonprofit.
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One option is reporting directly to law enforcement. Another option is reporting to a state government, which exercises regulatory authority over the nonprofits incorporated within the state.

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