TLDR
Maryland charities soliciting in the state file Form COR-92 with the Secretary of State's Charitable Organizations Division before fundraising and renew annually 6 months after fiscal year end. Filing fees scale from $0 to $300 based on charitable contributions. A CPA review attaches at $300,000–$750,000; a full audit attaches above $750,000. The Solicitations Act is enforced, and out-of-state nonprofits soliciting Maryland donors fall under the same requirements.
What This Workflow Covers
The Maryland Secretary of State’s Charitable Organizations Division administers charitable solicitation registration under Md. Code Bus. Reg. §6-101 et seq. Form COR-92 is the recurring filing every registered charity submits, and the dual financial-statement thresholds at $300,000 and $750,000 are meaningful lines for growing nonprofits.
For broader formation context, see the Maryland nonprofit startup guide.
Step 1: Confirm the Registration Trigger
Time: 1 day
Solicitation in Maryland triggers registration. The statute defines solicitation broadly:
- Online donation pages accessible to Maryland residents
- Direct mail and email campaigns to Maryland addresses
- Telephone solicitation
- In-person fundraising in Maryland
- Grant proposals to Maryland-based foundations and corporate donors
Out-of-state nonprofits that target Maryland donors fall under the requirement.
Step 2: Assemble the COR-92 Attachments
Time: 2–3 days
Gather before filing:
- Form COR-92 — completed, signed
- Articles of Incorporation — file-stamped copy from SDAT
- Bylaws — current, board-adopted
- IRS Form 1023 or determination letter — pending applications acceptable
- IRS Form 990, 990-EZ, or 990-N — most recent (or first-year budget)
- List of officers and directors — names, titles, addresses
- CPA review — if charitable contributions are $300,000–$750,000
- CPA audit — if charitable contributions exceed $750,000
- Filing fee — sliding scale based on contributions
The SOS accepts mail filings to the Charitable Organizations Division in Annapolis. Electronic filing has expanded — confirm current portal status.
Step 3: File COR-92 and Capture the Confirmation
Time: 30–60 days for SOS processing
Submit the form. The SOS issues a confirmation when registration is active. Maryland community foundations and corporate funders verify status before grant disbursement.
While the initial application is pending, the conservative posture is to delay solicitation until the confirmation arrives.
Step 4: Build the Annual Renewal Calendar
Time: 1 hour, but governs every future year
Annual renewals are due 6 months after fiscal year end:
- Calendar-year filers (Jan 1 – Dec 31): due June 30
- July 1 – June 30 fiscal year: due December 31
- October 1 – September 30 fiscal year: due March 31
Build a compliance calendar with three reminders:
- 120 days out — confirm Form 990 will be ready
- 90 days out — confirm CPA review or audit on track if revenue requires it
- 60 days out — assemble COR-92 attachments
The 6-month window aligns conveniently with the federal 990 extension window — many organizations complete the 990 first and then prepare COR-92.
Step 5: Match the Financial Attachment to Contributions
Time: variable; engage CPA in fall
Maryland uses a three-tier system:
- Under $300,000 charitable contributions — IRS Form 990 only
- $300,000 – $750,000 — CPA review
- Over $750,000 — full CPA audit
Crossing a threshold mid-year applies the new requirement to that fiscal year. An organization at $250,000 in October that crosses $310,000 by December 31 needs the CPA review for that year.
Two practical notes:
- CPA firms book between January and April. Engage by November of the prior year.
- “Charitable contributions” excludes some categories — government grants for which the agency requires separate accounting may be excluded. Verify with the SOS if the calculation is close to a threshold.
Step 6: File the Renewal
Time: 4–8 hours assembling, 30 minutes filing
The renewal Form COR-92 is short. Most of the time goes into assembling supporting documents:
- Most recent IRS Form 990, 990-EZ, or 990-N
- CPA review or audit if contributions trigger it
- Filing fee based on contributions
- Updated officer and director list
- Disclosure of any professional fundraisers
File with the SOS. Confirm receipt and keep the confirmation.
Step 7: Track Suspension and Reinstatement Risk
The SOS publishes registration status and a delinquency list. Funders check both before disbursing grants.
Reinstatement workflow:
- File all past-due renewals (one per missed year)
- Pay all back fees plus any penalties imposed
- Submit a written explanation if the SOS requests one
- Wait for SOS processing — typically 30–60 days
- Confirm restoration before resuming Maryland fundraising
The Solicitations Act authorizes civil penalties up to $5,000 per violation. The fee cost of timely renewal is trivial compared to enforcement exposure.
Common Edge Cases
Fiscal year change. A short-period renewal covers the stub period. The SOS adjusts the renewal calendar going forward.
Mergers and dissolutions. Both require notice to the SOS before completion.
Out-of-state nonprofits soliciting in Maryland. Foreign corporations register on the same Form COR-92.
Professional fundraisers. Separate registration applies. Charities hiring a professional fundraiser must verify the fundraiser’s registration before the campaign begins.
Religious and educational exemptions. Exempt organizations under Md. Code Bus. Reg. §6-103 may file an Exemption Statement to confirm status.
How GrantPipe Supports This Workflow
GrantPipe’s grant calendar deadline alerts keep the June 30 Maryland deadline visible alongside funder reporting deadlines. Restricted fund tracking keeps grant revenue separated for the financial attachments above $300,000. The grant compliance checklist consolidates the recurring filings into a single tracker.
For the formation context, the Maryland nonprofit startup guide covers the formation flow that ends in this registration.
Start a free trial to wire COR-92 deadlines into the same calendar as your active grant reports.
Free resource
Get the Nonprofit Grant Compliance Checklist
A practical checklist for post-award grant compliance: restricted funds, reporting cadence, audit prep, and common failure points. Delivered by email.
Source: Maryland Secretary of State
- Form COR-92
- Maryland Secretary of State Charitable Organizations Division registration form for charities soliciting in Maryland; used for both initial registration and annual renewal.
DEFINITION
- Charitable Organizations Division
- Division of the Maryland Secretary of State's Office responsible for administering charitable solicitation registration under Md. Code Bus. Reg. Title 6.
DEFINITION
- CPA review
- Limited assurance engagement performed by an independent CPA, less rigorous than a full audit. Required for Maryland charities with $300,000–$750,000 in contributions.
DEFINITION
- Solicitations Act
- Maryland Charitable Organizations Act (Md. Code Bus. Reg. §6-101 et seq.) governing charitable solicitation registration, reporting, and audit thresholds.
DEFINITION
“Maryland's $300,000 review threshold is one of the lower in the Mid-Atlantic. Organizations crossing it for the first time often discover they need a CPA review for the same fiscal year — not the next one — and CPA capacity is tight in the spring.”
“Form COR-92 is straightforward but the financial attachment scaling catches growing organizations. Calendar the threshold reviews quarterly so the CPA engagement happens with enough lead time.”
Q&A
When is Maryland Form COR-92 renewal due?
Six months after fiscal year end. For calendar-year filers, the deadline is June 30.
Q&A
Who needs to file COR-92?
Charities soliciting in Maryland, regardless of state of incorporation. Out-of-state nonprofits soliciting Maryland donors must register before the first ask.
Frequently asked