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Introduction

Maryland nonprofits Law

Relevant Statutes

Resources for nonprofit Organizations

Resources for the Charitable Donor

Resources for Everyone

   
 
   

NONPROFIT ORGANIZATIONS AND CHARITIES
Resources for Organizations and Donors

Introduction

Maryland is home to 32,000 nonprofit organizations that employ nearly 263,000 people, representing 10.6% of the state's workforcel. The Office of the Attorney General is committed to helping Maryland's nonprofit institutions locate the resources they need to build strong, well-managed, and responsible organizations, as well as ensuring that the Marylanders who donate billions of dollars each year to charities have the information they need to give wisely.

Charitable Enforcement and Protection Workgroup

Charitable Enforcement and Protection Workgroup Full Report

Organizations that Fail to Pay Annual Fees or File an Annual Report

Maryland nonprofits Law

Relevant Maryland Statutes*

  • Business Regulation Article sec 6-101 to 6-701
  • Business Regulation Article, sec 6.5-101 to 6.5-105
  • Estates and Trusts, sec14-301
  • Estates and Trusts, sec 14-302
  • Estates and Trusts, sec 15-407
  • Corporations & Associations sec 3-513
  • Corporations & Associations, Title 5, Special Types of Corporations
  • Tax - General sec 11-204

These and other statutes can be looked up here http://www.lexisnexis.com/hottopics/mdcode/.

*These statutory citations are for reference only. The Attorney General does not represent that this is an exhaustive list of relevant Maryland statutes, nor by referencing these statutes is the Attorney General providing legal advice.

Resources for nonprofit Organizations:

Starting a nonprofit Organization
http://www.sos.state.md.us/Charity/Non-Profit.html

Your nonprofit Board's Fiduciary Duties
Information on standards of conduct with attention to carrying out the board's responsibilities to your organization, including duties of care, loyalty, and obedience.
http://www.bridgespan.org/getattachment/a7adecb0-0b09-46ef-83bc-1d08ed32dd67/Fiduciary-Responsibilities-Board-Members.aspx

Ethics and Accountability in the nonprofit Sector
The Maryland Association of nonprofit Organizations (MANO) has adopted Standards for Excellence and certifies nonprofits that follow these standards. MANO offers a full range of services and education programs designed to assist nonprofits with start up, good governance, fundraising, and more.
http://www.marylandnonprofits.org

Sample Best Practice Policies
We offer these sample policies for nonprofits to consider when developing policies to govern their operations and the conduct of the board. These policies are not offered to prescribe the manner in which nonprofits must act. Nor are they offered as legal advice.

 

Registering a Charity
http://www.sos.state.md.us/Charity/RegisterCharity.html

Disclosure & Financial Statement Requirements http://www.sos.state.md.us/Charity/DisclosureRequirements.html

Tax Information
Information is available from the Internal Revenue Service for charities and other nonprofit organizations.
www.irs.gov/charities/index.html


Resources for the Charitable Donor:

Guidance on Giving Wisely
Resources to help you know more about the charity to which you are giving, information about their finances, your rights as a donor, and more.
http://www.sos.state.md.us/Charity/Givewise.html

 

Maryland Charities Database
Find summary information filed by charitable organizations with the Office of the Secretary of State of Maryland.
www.sos.state.md.us/Charity/SearchCharity.aspx

Guidestar
Access a database with information on more than 1.5 million U.S. nonprofit organizations. View a copy of the organization's IRS Form 990, a description of the organization's charitable programs, and other information about the administration and finances of the organization.
www.guidestar.org

Charity Navigator
Evaluates and analyzes charities, and provides tips on charitable giving.
www.charitynavigator.org

Avoiding Charity Fraud
Tips from the Federal Trade Commission on avoiding charity fraud.
http://www.consumer.ftc.gov/articles/0074-giving-charity

Report Concerns About a Charity
If you have been contacted by a charity, and things just don't sound right to you, please report your concerns to the Secretary of State.
http://www.sos.state.md.us/Charity/Concern.html


Resources for Everyone:

National Center for Charitable Statistics
A national clearinghouse of data on the nonprofit sector in the United States. Site contains resources for the nonprofit organization and the charitable donor.
http://nccs.urban.org

Search for Charities
The Internal Revenue Service hosts a searchable database of organizations eligible to receive tax-deductible charitable contributions.
www.irs.gov/app/pub-78/

   

 

Attorney General of Maryland 1 (888) 743-0023 toll-free / TDD: (410) 576-6372
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