ORGANIZATIONS AND CHARITIES
Resources for Organizations and Donors
is home to 32,000 nonprofit organizations that employ
nearly 263,000 people, representing 10.6% of
the state's workforce. 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
- 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.
for nonprofit Organizations:
Starting a nonprofit Organization
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.
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,
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 http://www.sos.state.md.us/Charity/DisclosureRequirements.html
Information is available from the Internal Revenue Service
for charities and other nonprofit organizations.
Resources for the
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.
Evaluates and analyzes charities, and provides tips on
Avoiding Charity Fraud
Tips from the Federal Trade Commission on avoiding 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.
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