Maryland Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Maryland state filings

• Maryland Form 1 (Annual Report & Personal Property Return)
  Maryland nonprofit annual report / personal property return (SDAT, Form 1)
  Due: Due April 15 annually (next business day if on a weekend); 60-day extension to June 15 available if requested by April 15
  No filing fee for nonprofits. Penalties or forfeiture of the right to operate in Maryland for non-filing. File federal Form 990 series with the IRS.
  Filing details →
• Maryland Annual Update of Registration (or COF-85 in lieu of 990)
  Maryland charitable registration renewal (Secretary of State, Charitable Organizations Division)
  Due: Within 6 months after fiscal year end (Jun 30 calendar-year); exempt orgs (<$25,000) file the Exempt Organizations Fundraising Notice within 8 months after fiscal year end
  Renewal fee scales with charitable contributions. Cannot legally solicit if registration lapses.
  Filing details →

Maryland requirements overview

Registration: File Articles of Incorporation with the Maryland State Department of Assessments and Taxation (SDAT). Apply for state tax-exempt status with the Comptroller of Maryland.

Annual filing: File an Annual Report and Personal Property Return with SDAT. File federal Form 990 with the IRS.

Solicitation: Register with the Maryland Secretary of State, Charitable Organizations Division, before soliciting. File annual reports.