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    Checklist Nonprofit

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    cannon2311
    This document outlines the 9 phases and steps required to start a nonprofit organization in Maryland, including: 1) Organizing the mission, board of directors, bylaws, and obtaining necessary registrations and IDs from the state and IRS. 2) Obtaining federal tax-exemption by completing IRS Form 1023. 3) Registering for charitable solicitation with the state. 4) Filing additional state forms after receiving 501(c)(3) status. 5) Maintaining status by filing annual reports and tax forms.

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    Checklist Nonprofit

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    cannon2311
    303 views3 pages
    This document outlines the 9 phases and steps required to start a nonprofit organization in Maryland, including: 1) Organizing the mission, board of directors, bylaws, and obtaining necessary registrations and IDs from the state and IRS. 2) Obtaining federal tax-exemption by completing IRS Form 1023. 3) Registering for charitable solicitation with the state. 4) Filing additional state forms after receiving 501(c)(3) status. 5) Maintaining status by filing annual reports and tax forms.

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    This document outlines the 9 phases and steps required to start a nonprofit organization in Maryland, including: 1) Organizing the mission, board of directors, bylaws, and obtaining necessary registrations and IDs from the state and IRS. 2) Obtaining federal tax-exemption by completing IRS Form 1023. 3) Registering for charitable solicitation with the state. 4) Filing additional state forms after receiving 501(c)(3) status. 5) Maintaining status by filing annual reports and tax forms.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    303 views3 pages

    Checklist Nonprofit

    Uploaded by

    cannon2311
    This document outlines the 9 phases and steps required to start a nonprofit organization in Maryland, including: 1) Organizing the mission, board of directors, bylaws, and obtaining necessary registrations and IDs from the state and IRS. 2) Obtaining federal tax-exemption by completing IRS Form 1023. 3) Registering for charitable solicitation with the state. 4) Filing additional state forms after receiving 501(c)(3) status. 5) Maintaining status by filing annual reports and tax forms.

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    CHECKLIST FOR STARTING A NONPROFIT ORGANIZATION IN MARYLAND

    (This checklist is provided by Maryland Association of Non Profit Organizations, Inc.)

    Phase 1: Organize

    ‡ Create a Mission Statement


    ‡ Develop a Fundraising Plan
    ‡ Draft Bylaws
    The state does not require a copy of an organization’s bylaws, but they must be attached to
    the federal tax exemption application.

    ‡ Select a Board of Directors and Elect Officers


    ‡ File Articles of Incorporation with the State Department of Assessments & Taxation
    State Department of Assessments and Taxation
    Charter Room 801
    301 W. Preston Street
    Baltimore, MD 21201-2395
    410-767-1330
    www.dat.state.md.us

    ‡ File Trade Name Registration Form with SDAT (If the organization is using a name other
    than the one contained in the Articles of Incorporation)
    State Department of Assessments and Taxation
    Corporate Charter Division, Room 801
    301 W. Preston Street
    Baltimore, MD 21201-2395
    410-767-1330
    www.dat.state.md.us/sdatweb/nameappl.pdf

    ‡ Obtain Federal Employer Identification Number (EIN) from the IRS


    You can file the form online or by mail, phone, or fax.
    EIN Operations
    Holtsville, NY 11742
    Phone: (800) 829-4933
    FAX: (631) 447-8960
    www.irs.gov/businesses/small/article/0,,id=102767,00.html

    ‡ Hold Organizational Meeting

    Phase 2: Obtain Federal Tax-Exemption Determination

    ‡ Complete and File Form 1023 if seeking 501(c)(3) status


    Form: www.irs.gov/pub/irs-pdf/f1023.pdf
    Instructions: http://www.irs.gov/pub/irs-pdf/i1023.pdf
    FAQ’s: http://www.irs.gov/charities/article/0,,id=130101,00.html#A_36
    Phase 3: Register for Charitable Solicitation (Maryland and Other States)

    ‡ File Charitable Solicitation Form (COR-92)


    Maryland
    Charitable Organizations Division
    Office of the Secretary of State
    State House
    Annapolis, Maryland 21401
    410-974-5534 or 1-888874-0013 (within Maryland)
    http://www.sos.state.md.us/charity/COR-92.pdf

    Other States
    www.multistatefiling.org/n_appendix.htm

    Phase 4: State Filings After Organization Receives 501(c)(3) Determination

    ‡ Combined Registration Application


    This is required to obtain a sales tax exemption
    forms.marylandtaxes.com/current_forms/cra.pdf

    Phase 5: Maintain Status

    ‡ File MD Form No. 1 – Personal Property Return


    www.dat.state.md.us/sdatweb/personal.html#forms
    ‡ File Form 990-N, Form 990-EZ, or Form 990 to IRS based on annual gross receipts
    www.irs.gov/charities/index/html
    ‡ File MD Form COF-85 if not filing IRS Form 990
    Charitable Organizations Division
    Office of the Secretary of State
    State House
    Annapolis, Maryland 21401
    410-974-5534 or 1-888874-0013 (within Maryland)
    http://www.sos.state.md.us/charity/COR-85.pdf

    Phase 6: State Tax Exemptions

    ‡ Apply for Property Tax Exemption


    www.dat.state.md.us/sdatweb/county.html
    ‡ Obtain State or Local Licenses/Permits
    www.dllr.state.md.us or www.blis.state.md.us

    Phase 7: If you have Employees or Independent Contractors

    ‡ Pay state employment and unemployment taxes


    ‡ Pay federal employment taxes
    ‡ Pay workers’ compensation insurance
    ‡ Display required posters
    Phase 8: Obtain Proper Insurance for Organization, Board Members and Officers

    ‡ Assess property and liability insurance needs for the organization


    ‡ Maryland Nonprofits can help an organization with its insurance needs
    www.marylandnonprofits.org

    Phase 9: Final IRS Determination

    ‡ Respond to IRS letter 5 years after obtaining advance ruling by filing form 8734 (Support
    Schedule for Advanced Ruling Period for Publicly Supported Entities)
    This relates to the final public charity status determination
    www.irs.gov/pub/irs-pdf/f8734.pdf

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