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Mid-Atlantic District
Thursday, Jul 2, 2020
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Non-Profit Registration & Compliance

Corporate filing requirements vary widely among the states within the Mid-Atlantic District. Note that both corporate filings and charitable solicitation filings may be required. Consult local counsel and government authorities for specific details. Tax exemption filings also vary significantly by state.

The following are detailed summaries for each state:
https://www.hurwitassociates.com/states-reporting-requirements

See the BHS Financial Filing Video Tutorial

Jump to:
District of Columbia
Delaware
Maryland
New Jersey
New York
Pennsylvania
Virginia
West Virginia


District of Columbia:

1. DISTRICT OF COLUMBIA DEPARTMENT OF CONSUMER AND REGULATORY AFFAIRS (DCRA)

Form: Two Year Report
Due Date: April 1 (Due April 1 of the very next year after the date of incorporation and once every two years thereafter. The Department of Consumer and Regulatory Affairs will mail the report to the agent on record prior to the due date.)
Mailing Address:
Department of Consumer and Regulatory Affairs
Corporations Division
PO Box 92300
Washington, DC 20090

Information: (202) 442-4400
Web Site:
www.dcra.dc.gov
Online Filing Site: corp.dcra.dc.gov
Filing Fee: $80

Notes: There is a $50 late fee for this form.

For more information, please refer to the following webpage: https://dcra.dc.gov/service/domestic-nonprofit-corporation

2. TO REGISTER TO CONDUCT CHARITABLE SOLICITATIONS

Submit a Basic Business License Application to:
Wells Fargo Bank
Lockbox #91360
7175 Columbia Gateway Drive
Columbia, MD 21046

Information: (202) 442-4311
Web Site: Department of Consumer and Regulatory Affairs

Filing Fees: $412 (for Charitable Solicitation License)
$324.50 (for General Business License)

Notes: Nonprofit organizations that seek funds from their members only are required to obtain a General Business License and may apply Charitable Solicitation License. Both the General Business License and the Charitable Solicitation License are valid for two years.

Notes: Online renewals are the preferred method. Renewals may be completed at dcra.dc.gov/page/dcra-online-services or corp.dcra.dc.gov

Alternatively, a renewal form with instructions will be mailed to the organization by the DCRA.

Late fees: 1-30 days $250
30+ days $500


Delaware:

1. DELAWARE DEPARTMENT OF REVENUE

Form: Annual Report
Due Date: March 1
Department of State
Division of Corporations
PO Box 898
Dover, DE 19903

Information: (302) 739-3073 x3
Fax: (302) 739-3812
Web Site:
www.state.de.us
Filing Fee: $25

Notes: $200 late fee (with interest) after March 1st.
The Annual Report may be filed online.
For more information refer to the Division of Corporations' website.

2. TO REGISTER FOR CHARITABLE SOLICITATIONS IN DELAWARE>

Delaware does not currently require registration for charitable solicitations. For more information, refer to the Division of Revenue's webpage regarding Fundraisers and Charitable Solicitations.


Maryland:

1. MARYLAND SECRETARY OF STATE

Form: Annual Update of Registration
Due Date: 6 months after end of fiscal year
Charitable Organizations Division
Office of the Secretary of State
State House
Annapolis, MD 21401

Phone: (410) 974-5534
Web Site:
www.sos.state.md.us
Filing Fee: $0-$200 (depending on revenues)

Note: If revenues >= $200,000 but < $500,000: Provide review audit.
If revenues >= $500,000: Provide complete audit.

If the funds raised by the organization are less than $25,000 and no professional fundraiser is used, then only the "Renewal Exempt Organization Fund-Raising Notice" form need be filed.
Form COF-85 may be filed in lieu of IRS Form 990 or Form 990-EZ if organization is exempt from these filings or files the 990-N.

The Unified Registration Statement may be filed in place of the Annual Update of Registration. This can be found at the following website: www.multistatefiling.org

2. MARYLAND DEPARTMENT OF ASSESSMENTS AND TAXATION

Form: Form 1, Personal Property Return
Due Date: April 15 of each year

State of Maryland
Department of Assessments and Taxation
Personal Property Division
PO Box 17052
Baltimore, MD 21297-1052

Information: (410) 767-1170
Fax: (410) 333-5512
Web Site: www.dat.state.md.us
Filing Fee: $0

Note: This filing is required even if the organization owns no property in the state or has not conducted any business activity during the year.


New Jersey:

1. NEW JERSEY DEPARTMENT OF THE TREASURY

Form: Annual Report
Due Date: Last day of the anniversary month of the entity's formation in New Jersey
Web Site: www.state.nj.us
Filing Fee: $25

Notes: This form must be completed online. For more information, refer to the following web page: http://www.state.nj.us/treasury/revenue/dcr/programs/ann_rpt.shtml.

2. NEW JERSEY ATTORNEY GENERAL

Form: CRI-200 or CRI-300R and copy of IRS Form 990 or 990-EZ
Due Date: 6 months after end of fiscal year
New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
PO Box 45021
Newark, NJ 07101

Information: (973) 504-6215
Web Site: www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx
Filing Fee: $30-$250 (depending on gross contributions)

Notes:

The late fee is $25.

Organizations raising $10,000 or less and certain religious organizations and schools are exempt from this filing. Refer to the New Jersey Division of Consumer Affairs website above for details.

If gross contributions over $25,000, or the organization contracted with a professional fundraiser, file form CRI-300R.


New York:

1. NEW YORK ATTORNEY GENERAL

Form:
CHAR500 (2015 version) and copy of IRS Form 990, 990-PF and 990-EZ
Due Date: 4.5 months after end of fiscal year (6 months after end of fiscal year if only filing under EPTL)
New York State Attorney
Charities Bureau
120 Broadway, 3rd Floor
New York, NY 10271-0332

Forms & Info.: (212) 416-8401
Exec. Ofc.: (212) 416-8000
Web Site: www.charitiesnys.com
Filing Fee: $0 - $1,525 (depending upon type of registration (Article 7-A, EPTL or Dual) and net worth and/or total support & revenue; see below)
EPTL Filing Fees:
If net worth < $50,000: Filing Fee: $25
If net worth >= $50,000 and < $250,000: Filing Fee: $50
If net worth >= $250,000 and <$1,000,000: Filing Fee: $100
If net worth >= $1,000,000 and < $10,000,000: Filing Fee: $250
If net worth >= $10,000,000 and < $50,000,000: Filing Fee: $750
If net worth >= $50,000,000: Filing Fee: $1,500
Article 7-A Filing Fees:
If contributions from NY State <= $25,000 and no professional fundraiser: Filing Fee: $0
If contributions from NY State > $25,000: Filing Fee: $25


Pennsylvania:

1. PENNSYLVANIA DEPARTMENT OF STATE

a. Form: Annual Statement
Due Date: On or before April 30 of each year in which there has been a change in corporate officers during the preceding calendar year.
Department of State
Bureau of Corporations and Charitable Organizations
PO Box 8722
Harrisburg, PA 17105-8722

Information: (717) 787-1057
Fax: (717) 783-2244
Web Site:
www.dos.state.pa.us/corps
Filing Fee: $0
Note: The annual statement may be filed online.
b. Form: Decennial Report of Association Continued Existence
Due Date: Once every ten years if the corporation has not made a new or amended filing with the Corporation Bureau in the last 10 years.
Department of State
Corporation Bureau
PO Box 8722
Harrisburg, PA 17105-8722

Information: (717) 787-1057
Fax: (717) 783-2244
Web Site: www.dos.state.pa.us/corps
Filing Fee: $70

2. TO REGISTER WITH THE PENNSYLVANIA BUREAU OF CHARITABLE ORGANIZATIONS

Within 30 days of receiving $25,000 in contributions or prior to compensating a paid solicitor to solicit contributions in Pennsylvania, submit Form BCO-10 and copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, and IRS Form 990 to:
Commonwealth of Pennsylvania
Department of State
Bureau of Charitable Organizations
207 North Office Building
Harrisburg, PA 17120

Information: (717) 783-1720
Fax: (717) 783-6014
Web Site: www.dos.state.pa.us/charities
Filing Fee: $15-$250 (depending on contributions)


Virginia:

1. VIRGINIA STATE CORPORATION COMMISSION

Form: Annual Report for Nonstock Corporations
Due Date: Annually by the last day of the month in which the organization was incorporated
Clerk of the State Corporation Commission
PO Box 1197
Richmond, VA 23218-1197

Information: (804) 371-9733
Fax: (804) 371-9133
Web Site:
www.scc.virginia.gov
Filing Fee: $0* Note: The Corporation Commission assesses an annual fee of $25 for each nonstock corporation. It is not considered a filing fee for the Annual Report, but is due on the same date.

This form may be filed online at sccefile.scc.virginia.gov

To file a paper form, you must request one online at www.scc.virginia.gov/clk/ElectronicFormRequest.aspx

2. TO REGISTER WITH THE DEPARTMENT OF CONSUMER SERVICES

Every charitable organization intending to solicit funds in Virginia or to have funds solicited on its behalf must register with the Department of Consumer Services before any solicitation. To do so, submit Form 102 along with Articles of Incorporation, Bylaws, current Form 990, a listing of officers, directors and principal executive officer, a copy of each contract with professional solicitors, and IRS 501(c)(3) determination letter to:
Virginia Department of Agriculture and Consumer Services
PO Box 536
Richmond, VA 23218-0526

Information: (804) 786-1343
Web Site: www.vdacs.virginia.gov

Notes: Certain charitable organizations such as health care institutions, educational institutions and their foundations, and organizations with under $5,000 in solicitations, may be exempt from this filing. These organizations must file Form 100 in lieu of Form 102, and must pay a $10 filing fee. For a complete list of qualified exempt organizations, refer to the document "Rules Governing the Solicitation of Contributions".

The filing fee for organizations with no prior financial history is $100. Those organizations with a financial history must pay a fee of $100 plus the filing fee of $30-325 depending upon gross contributions.
The Unified Registration Statement (URS) form may be filed in place of Form 102. This can be found at the following website: www.multistatefiling.org


West Virginia:

1. WEST VIRGINIA SECRETARY OF STATE

a. Form: CHR-1: Registration Statement of Charitable Organization
Due Date: Annually on the anniversary of the original registration date

Secretary of State
Charities Division
Building 1, Suite 157K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770

Information: (304) 558-8000
Fax: (304) 558-5758
Web Site:
www.sos.wv.gov
Filing Fee:
$15 if raised $1,000,000
$50 if raised > $1,000,000

b. Form: Nonprofit Corporation Annual Report
Due Date: Annually by June 30
Secretary of State
Building 1, Suite 157K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770

Information: (304) 558-6000
Business and Licensing: (304) 558-8000
Web Site: www.sos.wv.gov
Filing fee: $25

Notes: This report may be filed online through the state's online portal "Business for WV" (www.business4wv.com).
Filers may request a paper copy of the form by email (business@wvsos.com) or by telephone (877-826-2954).
There is a $25 late fee for annual reports received after June 30th.

2. TO REGISTER WITH THE WEST VIRGINIA SECRETARY OF STATE TO SOLICIT FUNDS

Before soliciting funds in West Virginia, submit the Registration Statement of Charitable Organizations along with a copy of the IRS Determination Letter, a copy of the most recent Form 990, and copies of any current contracts with professional fundraisers to:
Secretary of State
Charities Division
Building 1, Suite 157K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770

Information: (304) 558-8000
Fax: (304) 558-5758
Web Site: www.wvsos.com
Filing Fee: $15 if raised < $1,000,000 / $50 if raised > $1,000,000
Notes: Some exemptions do apply, refer to the registration form for details.

Registration must be renewed annually.


For questions and information about these programs contact:
Chris Buechler
M-AD Assistant Secretary
Logon to see his full contact information.


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