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Maryland nonprofits Law

Relevant Statutes

Resources for nonprofit Organizations

Resources for the Charitable Donor

Resources for Everyone


Resources for Organizations and Donors


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. 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 Interim Report

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

Maryland nonprofits Law

Relevant Statutes

Resources for nonprofit Organizations:

Starting a nonprofit Organization

Structuring Your nonprofit's Board
Resources on governance are available from Governance Matters, an organization that promotes good governance in the nonprofit sector.

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.

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.

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

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.

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.


Maryland Charities Database
Find summary information filed by charitable organizations with the Office of the Secretary of State of Maryland.

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.

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

Avoiding Charity Fraud
Tips from the Federal Trade Commission on avoiding charity fraud.

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.

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.

Search for Charities
The Internal Revenue Service hosts a searchable database of organizations eligible to receive tax-deductible charitable contributions.



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