The Comptroller of the Treasury is the state agency responsible for acknowledging an exemption from Maryland income tax. Before the Internal Revenue Service can issue your organization tax-exempt status, your organization must be formed as either an association, corporation, or trust. In Maryland, corporate charter information is filed with the State Department of Assessments and Taxation. Forms and information can be obtained from the agency's web site . Registration with the Office of the Secretary of State as a Charitable Organization Organizations soliciting charitable contributions in Maryland are generally required to register with the Office of the Secretary of State as a charitable organization.
Registration is required before soliciting in Maryland begins and continues on an annual basis.
In most cases, the Exempt Organization Fund-Raising Notice will be the appropriate registration form for new organizations. You should also note that if your organization intends on raising funds in other states, you may also be required to register in the other states. Once the property tax exemption is granted, the exempt status continues until it is revoked. State law, however, grants the State Department of Assessments and Taxation the authority to conduct periodic reviews of the granted exemptions to ensure continued compliance with the requirements. While the tax-exempt status issued by the IRS is required to process the exemption application, the status granted by the IRS does not automatically guarantee that the organization's property will be exempt.