Start a nonprofit · Maryland
How to Start a Nonprofit in Maryland
Maryland's articles of incorporation for a tax-exempt nonstock corporation cost $170 in total: a $100 filing fee, a $20 organization and capitalization fee, and a $50 assessment for the Maryland Not-For-Profit Development Center Program Fund. Charity registration turns on a dollar line. A charity that raised $25,000 or more in direct support and special event revenue files the full initial registration, and one below that files a short notice at no fee.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Maryland requirements in one table.
| Type of entity | A Maryland nonstock corporation. A nonprofit seeking tax-exempt status files the Articles of Incorporation for a Tax-Exempt Nonstock Corporation with the State Department of Assessments and Taxation (SDAT). Sources: Tax-exempt nonstock articles |
|---|---|
| State filing fee | $170 in total: a $100 filing fee, a $20 organization and capitalization fee and a $50 assessment for the Maryland Not-For-Profit Development Center Program Fund. |
| Incorporators | One or more individuals, each at least 18 years old, with a mailing address. They sign the original articles. Sources: Tax-exempt nonstock articles |
| Resident agent | A Maryland adult resident or a Maryland corporation, with a Maryland street address and no P.O. box. The corporation cannot serve as its own agent, and the agent must sign. Sources: Tax-exempt nonstock articles |
| Directors | The articles state the number of directors and name at least one adult director, who need not be a Maryland resident. Sources: Tax-exempt nonstock articles |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Charity registration | Filed with the Secretary of State before soliciting. Above $25,000, the initial registration. Below $25,000, the Exempt Organization Fund-Raising Notice, with no fee. Sources: SOS charity registration |
The steps
Five steps, in the order they happen.
Name a resident agent, a first director and the incorporators.
The resident agent must be a Maryland adult resident or a Maryland corporation with a Maryland street address and no P.O. box. The corporation cannot serve as its own agent. The principal office is a specific Maryland street address with city and ZIP code, and no P.O. box.
One or more individuals, each at least 18, serve as incorporators and sign the original articles. The articles state the number of directors and name at least one adult director, who does not have to live in Maryland. The corporation cannot issue shares of stock.
Sources: Tax-exempt nonstock articles
Prepare the tax-exempt provisions.
The tax-exempt form requires articles that bar private benefit from net earnings, limit lobbying, prohibit political campaign activity and tie the corporation to Section 501(c)(3) restrictions. On dissolution, assets must go to 501(c)(3) purposes, a federal or state government, or a public purpose, with any remainder handled by a court. The sample purpose is organized exclusively for charitable, religious, educational and scientific purposes.
Sources: Tax-exempt nonstock articles
File the articles and pay $170.
Filing is online through Maryland Business Express, by mail to SDAT's Charter Division, or by hand delivery to the drop box at 123 Market Place, Baltimore. Articles must be typed, and no cash is accepted by mail. The total fee is $170. The fee schedule lists a paper expedite option at $50, reviewed in 7 to 10 business days, and a same-day rush at $425 on paper or $325 online. Online payments carry a 3 percent convenience fee.
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Secretary of State before you solicit.
A charity soliciting in Maryland generally files with the Secretary of State's office before it begins soliciting, and solicitation includes calls, texts, social media, email, direct mail and in-person requests. The path depends on direct support and special event revenue in the most recently completed fiscal year. Above $25,000, file the Initial Registration. Below $25,000, file only the Exempt Organization Fund-Raising Notice, and the page states there is no registration fee for organizations receiving less than $25,000 in contributions. An organization that meets the professional solicitor definition must file the Initial Registration even below $25,000.
Government grants and government money are not counted as charitable contributions. Multi-state organizations can use the Unified Registration Statement.
Sources: SOS charity registration
Charity registration exemptions
Who can request an exemption.
The Division reviews the evidence and contacts the organization about whether the exemption applies.
Religious organizations.
A religious organization, or one affiliated with a religious organization, may request an exemption in writing with its bylaws, the IRS determination letter, its articles of incorporation and information on its mission.
Sources: SOS charity registration
Membership-only solicitation.
An organization soliciting only its members may qualify if members receive a benefit beyond voting, electing officers or holding office. Submit the bylaws showing member rights and a statement identifying who receives solicitations.
Sources: SOS charity registration
After you form
Staying in good standing.
The charity renewal is the recurring filing verified here.
Renew the charity registration within six months of fiscal year end.
The renewal is due within six months after the fiscal year ends, so a June 30 year-end is due December 31. An organization with a current registration that misses the date automatically receives an extension to the 15th day of the 11th month after fiscal year end. A late fee of $25 per month or part of a month is added to the registration fee due with renewal. Organizations that filed the Exempt Organization Fund-Raising Notice renew annually too, and if contributions exceed $25,000 they file the Initial Registration instead.
Sources: SOS charity registration
Common questions
Quick answers.
How much does it cost to start a nonprofit in Maryland?
The government fees are $170 to SDAT plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $445 or $770 as of the date this page was verified.
Do I need to register as a charity in Maryland?
If the organization solicits in Maryland, generally yes, before soliciting. Above $25,000 in direct support and special event revenue it files the Initial Registration. Below that it files the Exempt Organization Fund-Raising Notice at no fee.
Who can be a Maryland nonprofit's resident agent?
A Maryland adult resident or a Maryland corporation, with a Maryland street address and no P.O. box. The corporation cannot be its own agent.
How many directors does a Maryland nonprofit need?
The articles state the number of directors and name at least one adult director, who does not have to be a Maryland resident.
After the filing
What comes next for a Maryland nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Maryland SDAT, Fee Schedule for Documents Relating to Corporate Charters
- Maryland SDAT, Articles of Incorporation for a Tax-Exempt Nonstock Corporation
- Maryland Secretary of State, Registering a Charity
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.