SOS Charities Initial Registration Form Details

Instructions

Review the steps - read carefully

1. Fill out the registration form for charitable organizations.
2. Answer all questions.
3. Based on your answers, the system will tell you what documents you need to upload.
4. If your organization raised $25,000 or less in the reporting year

   • You’ll complete the Exempt Organization Fund-Raising Notice form.
   • If you have an IRS Tax Determination letter, you must upload it.
   • If you file IRS Form 990 or 990-EZ, you must upload that too
5. If the organization receives more than $25,000 in charitable contributions for the year being reported, it will complete the information required by the COR-92 form. This organization will need to submit a financial report; current board of directors list; a copy of the organization’s Articles of Incorporation, Bylaws, or other governing instrument; a copy of the organization’s IRS Tax Determination letter or IRS Form 1023; copies of contracts with professional solicitor(s) or fund-raising counsel(s), if applicable; an audit or financial review, if required; and a registration fee in the range of $50 to $300. PLEASE NOTE American Express cards are not accepted for online payments. Please reach out to the Charity Division at dlcharity_sos@maryland.gov if you have any questions or concerns.

   • You’ll complete the COR-92 form.
   • You must upload:
   • A financial report
   • A list of your current board of directors
   • Your Articles of Incorporation, Bylaws, or other governing documents
   • Your IRS Tax Determination letter or IRS Form 1023
   • Any contracts with professional fundraisers or fundraising counsel (if applicable)
   • An audit or financial review (if required)
   • You must also pay a registration fee between $50 and $300. Note: American Express is not accepted for online payments.
6. Questions? Email the Charity Division at dlcharity_sos@maryland.gov