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NONPROFIT
ORGANIZATIONS AND CHARITIES
Resources for Organizations and Donors
Introduction
Maryland
is home to 26,000 nonprofit organizations that employ
nearly 240,000 people, representing 9.4% of
the state’s workforce and 8.3% of its payroll. Attorney
General Douglas F. Gansler is committed to helping Maryland’s
nonprofit institutions locate the resources they need
to build strong, well-managed, and responsible organizations.
He also is committed to ensuring that the Marylanders who
donate billions of dollars each year to charities have
the information they need to give wisely. Attorney General
Gansler understands how important it is that Maryland’s
charitable donors are able to have confidence in the state’s
nonprofit organizations and charities.
Maryland
nonprofits Law
Relevant
Statutes
Resources
for nonprofit Organizations:
Starting a nonprofit Organization
www.sos.state.md.us/Charity/nonprofit.aspx
Structuring
Your nonprofit’s Board
Resources on governance are available from Governance Matters,
an organization that promotes good governance in the
nonprofit sector.
www.governancematters.org
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.
www.boardsource.org/Knowledge.asp?ID=3.364
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.
www.marylandnonprofits.org/html/standards/04_02.asp
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
www.sos.state.md.us/Charity/RegisterCharity.aspx
Disclosure & Financial
Statement Requirements www.sos.state.md.us/Charity/DisclosureRequirements.aspx
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.
www.sos.state.md.us/Charity/Givewise.aspx
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.
www.ftc.gov/charityfraud
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.
www.sos.state.md.us/Charity/Concern.aspx
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/

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