Charitable Organizations Requirement

All local PTAs with charitable contributions of $25,000 or more are required to register with the Maryland Secretary of State as charitable organizations, and then to file annual updates.  A fee may be required along with the registration; that fee is dependent on the level of charitable contributions (see “WHY” bullet below) a PT(S)A raises each year.

*A charitable organization that collects less than $25,000 in charitable contributions, but uses the services of a Professional Solicitor, is required to pay an annual fee of $50.​

For PTAs with charitable contributions of less $25,000: These PTAs must send a notice to Free State PTA indicating that it is exempt from this State of Maryland requirement; Free State PTA will verify this exemption.

Maryland SOS Exempt Organization Fundraising Notice Form

A copy of the filing provided to the State of Maryland also must be provided to Free State PTA via GiveBacks.

For PTAs with charitable contributions of $25,000 or more:

If an organization files a 990-N with the IRS, or files nothing with the IRS at all, the COF-85 must be completed if the organization is submitting an initial registration using the COR-92 or an annual registration using the Annual Update of Registration form. This form is not required for organizations that file a 990 or 990-EZ with the IRS. If the organization files a 990 or
990-EZ with the IRS, a signed copy of that form will satisfy the registration requirement.

SOS COF-85 Annual Financial Report for Charities

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.

TIPS: You will need a copy of your 990 and a list of your local PTA board members with their names and home addresses. For the latter requirement you could use a copy of the officer contact information you send to Free State PTA. Make extra copies of all paperwork so you have them on hand.

FREE STATE PTA GUIDANCE ON CHARITABLE SOLICITATIONS ACT: Find guidance on page 84 of FSPTA’s Financial Guide

https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx

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:  Charity Annual Registration User Guide