Charitable Solicitations Act Requirement
The Charitable Solicitations Act ensures that those who ask the general public for charitable contributions are legitimate organizations and that their donations will be used for the stated purposes of the organization. Under this act, charitable organizations that ask for charitable contributions in Maryland must register with the Office of the Secretary of State. This includes all PTA/PTSAs. Charitable contributions do not include membership dues or government grants; they do include fundraising income.
Before an organization solicits charitable contributions, an initial registration with the Secretary of State must be completed and submitted.
The Office of the Secretary of State needs current contact information for your unit! Upon change of officers, update your profile. It might be wise to have a generic unit email that remains linked to your unit and is passed on year to year. This would be your unit’s email address “of record.”
Go to OneStop to get started: https://onestop.md.gov/
If an organization received in the most recently completed fiscal year MORE THAN $25,000 in charitable contributions (direct support from the public, private foundations, and corporate grants and gross revenue from special fundraising events), the documents described in the Instructions for Registration Statement (COR-92) and Additional Documentation Needed for Initial Registration must be submitted.
- Complete the initial full registration (COR-92) and submit financial information by using either the Secretary of State form COF-85 ($25,000 to $50,000) or IRS form 990-EZ ($50,000 to $200,000) or IRS form 990 (greater than $200,000).
- The Charitable registration is required to be renewed annually using the Annual Update of Registration Form.
If an organization received in the most recently completed fiscal year LESS THAN $25,000 in charitable contributions (direct support from the public, private foundations, and corporate grants and gross revenue from special fundraising events), the Exempt Organization Fund-Raising Notice is the only form required. There is no registration fee for organizations receiving less than $25,000 in contributions.
During filing, Board of Directors’ addresses may be required. Per the Office of the Secretary of State, you may enter your unit’s (school) address.
WHY: Under the Maryland Charitable Solicitations Act (Title 6 of the Business Regulation Article of the Annotated Code of Maryland), parent-teacher organizations, which solicit and receive more than $25,000 in charitable contributions, are required to register (and annually renew the registration) with the Charitable Organizations Division of the Office of the Secretary of State. According to Free State PTA, the level of charitable contributions is determined by adding lines 1(a), 9(a) and 10(a) of the PTA’s 990, or lines 1, 6(a) and 7(a) of the 990-EZ.
DEADLINE: The registration and/or renewal is required by December 30; an extension may be filed. The form can be filed late, but an additional fee may be assessed. UNITS ARE ADVISED TO FILE EARLY!
A copy of the filing provided to the State of Maryland also must be provided to Free State PTA via Givebacks.
To check your status, go to: https://sos.maryland.gov/Charity/Pages/default.aspx
On the left side, select Charities Division Link, then select Search Charity and enter EIN.
Initial registration (for new units or ones being revived/re-incorporated): Charity Initial Registration User Guide
Annual update of registration/Maryland OneStop Applicant Guide: Charity Annual Registration User Guide
Questions? dlcharity_sos@maryland.gov or 410.974.5534