Home Table of Contents

§ 6-405. Exempt person

West's Annotated Code of MarylandBusiness Regulation

West's Annotated Code of Maryland
Business Regulation (Refs & Annos)
Title 6. Charitable Organizations and Charitable Representatives (Refs & Annos)
Subtitle 4. Charitable Organizations (Refs & Annos)
MD Code, Business Regulation, § 6-405
§ 6-405. Exempt person
Currentness
(a) Except for parent-teacher organizations and youth sports organizations soliciting charitable contributions for programs for minors, a person exempt under § 6-102(c)(1)(ii)1 or 4 of this title shall submit annually a fund-raising notice to the Secretary of State on the form that the Secretary requires.
(b) A person exempt under § 6-102(c)(1)(ii)2 of this title shall submit an IRS Form 990 to the Secretary of State if required to file one with the Internal Revenue Service.

Credits

Acts 1993, c. 386, § 3; Acts 1994, c. 144, § 1, eff. Oct. 1, 1994; Acts 2000, c. 43, § 1, eff. Oct. 1, 2000.
MD Code, Business Regulation, § 6-405, MD BUS REG § 6-405
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document