{"id":5363,"date":"2025-01-06T10:16:40","date_gmt":"2025-01-06T15:16:40","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/smallbusiness\/starting-a-business\/how-to-start-a-nonprofit-in-maryland.html"},"modified":"2025-05-30T13:14:00","modified_gmt":"2025-05-30T18:14:00","slug":"how-to-start-a-nonprofit-in-maryland","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/smallbusiness\/starting-a-business\/how-to-start-a-nonprofit-in-maryland.html","title":{"rendered":"How To Start a Nonprofit in Maryland"},"content":{"rendered":"\n<section data-testid=\"fl-simple-hero\"  class=\"fl-simple-hero\">\n    <div class=\"fl-simple-hero-container fl-container fl-flex fl-items-center\">\n                    <img decoding=\"async\" class=\"fl-simple-hero-image\" src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1746204952\/ability-law\/wp-prod\/voting-states-maps-Maryland_13302d790\/voting-states-maps-Maryland_13302d790.png?_i=AA\" alt=\"\" data-testid=\"fl-simple-hero-image\">\n                <div class=\"fl-simple-hero-title\" data-testid=\"fl-simple-hero-title\">How To Start a Nonprofit in Maryland<\/div>\n            <\/div>\n<\/section>\n    <div class=\"fl-container\">\n        <div class=\"updated-breadcrumb-list\">\n            <ol>\n                        <li>\n                <a href=\"https:\/\/www.findlaw.com\">FindLaw <\/a>\n                <span class=\"breadcrumb-separator\" aria-hidden=\"true\">\/<\/span>\n            <\/li>\n                                <li aria-current=\"page\">How To Start a Nonprofit in Maryland<\/li>\n            <\/ol>\n\n        <\/div>\n    <\/div>\n\n\n\n<div class=\"fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30  wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n<div class=\"fl-section-main fl-page-articles fl-section-main fl-section-main-full-width\"><h1 class=\"fl-no-margin-top\">How To Start a Nonprofit in Maryland<\/h1>\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/natalie-moritz\/\">Natalie Moritz<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/amber-sheppard-esq\/\">Amber Sheppard, Esq.<\/a>\n                | Last updated\n        <time>\n                            May 30, 2025\n                    <\/time>\n    <\/div>\n\n            <div class=\"fl-gutenberg-byline-editorial-note fl-text-sm\">\n            <p>Editorial Note: We earn a commission from affiliate partner links on FindLaw. Commissions do not affect the editorial integrity of our legal content.<\/p>\n\n        <\/div>\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n    <div class=\"fl-callout-text article-blockquote\">\n        <p>Starting a nonprofit organization in Maryland requires several steps including choosing a name, forming a corporation, assembling a board of directors, applying for federal and state tax exemptions, and registering as a Maryland charitable organization. Learn all the steps to create a Maryland nonprofit.<\/p>\n\n    <\/div>\n\n\n\n<p><b><i>Form your nonprofit with confidence.\u202f<a href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-md-in-content\" rel=\"sponsored noopener\" data-cta=\"Biz LZ - LATL Callout\" data-cta-url=\"legalzoom.com\" target=\"_blank\">Our trusted partner LegalZoom has packages starting at $99 + filing fees.<\/a><\/i><\/b><\/p>\n\n\n<div class=\"tableOfContent\">\n    <div class=\"table-of-contents\">\n        <span role=\"heading\" aria-level=\"2\" class=\"table-of-contents__title\">Nine Steps to Start a Maryland Nonprofit<\/span>\n                <ul class=\"table-of-contents__list\">\n                        <li><a href=\"#One\" title=\"1. Choose a Name for Your Nonprofit\">1. Choose a Name for Your Nonprofit<\/a><\/li>\n                        <li><a href=\"#Two\" title=\"2. Appoint Your Registered Agent\">2. Appoint Your Registered Agent<\/a><\/li>\n                        <li><a href=\"#Three\" title=\"3. Write and File Articles of Incorporation With the State\">3. Write and File Articles of Incorporation With the State<\/a><\/li>\n                        <li><a href=\"#Four\" title=\"4. Prepare Other Information for the IRS\">4. Prepare Other Information for the IRS<\/a><\/li>\n                        <li><a href=\"#Five\" title=\"5. Hold an Organizational Meeting of the Directors\">5. Hold an Organizational Meeting of the Directors<\/a><\/li>\n                        <li><a href=\"#Six\" title=\"6. Get an Employer Identification Number (EIN) From the IRS\">6. Get an Employer Identification Number (EIN) From the IRS<\/a><\/li>\n                        <li><a href=\"#Seven\" title=\"7. Apply for a 501(c)(3) Tax Exemption From the IRS\">7. Apply for a 501(c)(3) Tax Exemption From the IRS<\/a><\/li>\n                        <li><a href=\"#Eight\" title=\"8. Apply for a State Income Tax Exemption\">8. Apply for a State Income Tax Exemption<\/a><\/li>\n                        <li><a href=\"#Nine\" title=\"9. Register as a Maryland Charitable Organization\">9. Register as a Maryland Charitable Organization<\/a><\/li>\n                    <\/ul>\n            <\/div>\n<\/div>\n\n\n<p>Starting a nonprofit requires many of the same business planning and legal steps as a for-profit business. But nonprofits have&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/nonprofit-membership-class-intentions-matter.html\">other considerations<\/a>&nbsp;due to their charitable nature and potential for tax-exempt status. Further,&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/starting-a-business\/starting-a-nonprofit--laws-by-state.html\">each state<\/a>&nbsp;has its own governing agencies, forms, and regulations in addition to federal regulations.<\/p>\n<p>Most Maryland nonprofit owners&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/non-profit-corporation-faq.html\">organize their nonprofits as corporations<\/a>. While it takes more time, effort, and money to organize as a corporation, the personal liability protection it provides outweighs the costs.<\/p>\n<p><a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/top-five-reasons-to-incorporate-a-non-profit-organization.html\">If you don&#8217;t classify your nonprofit as a corporation<\/a>, its organizers, officers, and members may be personally liable for its unpaid debts and obligations. Those obligations may include any lawsuits filed against the organization.<\/p>\n<p>This article explains how to <a href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-maryland&amp;auto-aff-non-profit\" target=\"_blank\" rel=\"noopener\">start your own Maryland nonprofit&nbsp;corporation<\/a>. The steps below will help you establish a tax-exempt&nbsp;nonprofit&nbsp;corporation that protects those involved from personal liability.<\/p>\n\n\n<div class=\"fl-legal-zoom-cta fl-flex fl-items-center\">\n    <div class=\"fl-legal-zoom-cta-icons fl-flex fl-flex-column\">\n        <img decoding=\"async\"\n            src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745900043\/ability-law\/wp-prod\/general-components-legal-zoom-legal_zoom_129163c1e\/general-components-legal-zoom-legal_zoom_129163c1e.png?_i=AA\"\n            alt=\"\"\n            loading=\"lazy\"\n            class=\"fl-legal-zoom-cta-icon-main\"\n        \/>\n        <img decoding=\"async\"\n            src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745857465\/ability-law\/wp-prod\/general-components-legal-zoom-legal_zoom_text_1294fc38a\/general-components-legal-zoom-legal_zoom_text_1294fc38a.png?_i=AA\"\n            alt=\"\"\n            loading=\"lazy\"\n            class=\"fl-legal-zoom-cta-icon-bottom\"\n        \/>\n    <\/div>\n    <div class=\"fl-legal-zoom-cta-text\">\n        <div class=\"fl-legal-zoom-cta-subtitle\"><p>Meet FindLaw&#8217;s <b>trusted partner LegalZoom<\/b>, an industry leader in online business formations<\/p>\n<\/div>\n        <div class=\"fl-legal-zoom-cta-content fl-flex fl-items-center\">\n            <div>\n                <h2 class=\"fl-title-H2 fl-legal-zoom-cta-title\">Let&#8217;s start your nonprofit!<\/h2>\n                <div class=\"fl-legal-zoom-cta-description\"><p>Join the millions who launched their businesses with LegalZoom. <b>Nonprofit registration starts at $99 + filing fees.<\/b><\/p>\n<\/div>\n            <\/div>\n            <a class=\"fl-button fl-link-button primary fl-legal-zoom-cta-button diy-biz-affiliate\" data-cta-url=\"legalzoom.com\" data-cta=\"Biz LZ - StateLaws Banner\" aria-disabled=\"false\" rel=\"sponsored noopener\" href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-md-mcta\" target=\"_blank\">\n                <span class=\"fl-button-content\">Get Started<\/span>\n                <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n            <\/a>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<h2>Nine Steps to Start a Maryland Nonprofit<\/h2>\n\n\n<div class=\"general-step-component\">\n    <div class=\"steps-container\">\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            1\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"One\">Choose a Name for Your Nonprofit<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>The first step in organizing your\u00a0nonprofit\u00a0corporation should be\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/starting-a-business\/choosing-your-business-name.html\">choosing a name<\/a>\u00a0that best represents your organization. If you plan to incorporate your nonprofit in Maryland, that name also must be unique and meet other state requirements.<\/p>\n<p>You can&#8217;t register your nonprofit corporation in Maryland if another registered organization has already claimed the name. The best way to determine if a name is available is to search the Maryland State<a href=\"https:\/\/egov.maryland.gov\/businessexpress\/entitysearch\" target=\"_blank\" rel=\"noopener\">\u00a0Department of Assessments and Taxation website<\/a>.<\/p>\n<p>The corporation&#8217;s name\u00a0<a href=\"https:\/\/codes.findlaw.com\/md\/corporations-and-associations\/md-code-corp-and-assns-sect-1-502.html\" target=\"_blank\" rel=\"noopener\">must include one of these words or an abbreviation<\/a>\u00a0of it:<\/p>\n<ul>\n<li>Corporation<\/li>\n<li>Company<\/li>\n<li>Incorporated<\/li>\n<li>Limited<\/li>\n<\/ul>\n<p>Finally, your business name can&#8217;t use words that could be confused with a government agency, like the Federal Bureau of Investigation, Secret Service, or Treasury Department.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            2\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Two\">Appoint Your Registered Agent<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>Every Maryland corporation must name a\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/starting-a-business\/what-is-a-registered-agent-.html\">registered agent<\/a> to received legal notices on its behalf. Your registered agent must have a physical address in the state. They must also maintain an office open during regular business hours to accept<span style=\"background-color: transparent; font-size: 0.8125rem; font-weight: normal;\">\u00a0<\/span><a href=\"https:\/\/dictionary.findlaw.com\/definition\/service-of-process.html\" target=\"_blank\" rel=\"noopener\">service of process<\/a><span style=\"background-color: transparent; font-size: 0.8125rem; font-weight: normal;\">.\u00a0<\/span><\/p>\n<p>If you can&#8217;t find a qualified person to serve as your\u00a0registered agent, you can hire a registered agent service.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            3\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Three\">Write and File Articles of Incorporation With the State<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>Your nonprofit&#8217;s\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/writing-and-filing-the-articles-of-incorporation.html\">articles of incorporation<\/a>\u00a0will tell the state of Maryland when and where you formed your nonprofit. Your articles of incorporation also shares other important information about your corporation. Once you file your articles of incorporation with the state&#8217;s\u00a0<a href=\"https:\/\/dat.maryland.gov\/pages\/sdatforms.aspx\" target=\"_blank\" rel=\"noopener\">Department of Assessments and Taxation<\/a>, your organization is officially a nonprofit corporation.<\/p>\n<p>When you form a\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/overview-non-profit-benefits.html\">nonprofit corporation<\/a>\u00a0in Maryland, you have three structures to choose from:<\/p>\n<ul>\n<li>Religious corporation for religious congregations<\/li>\n<li>Tax-exempt nonstock corporation for organizations applying for a federal tax exemption<\/li>\n<li>Nonstock corporation to run a nonprofit business<\/li>\n<\/ul>\n<p>The state of Maryland requires you to provide the following information in your\u00a0articles of incorporation:<\/p>\n<ul>\n<li>The nonprofit&#8217;s name<\/li>\n<li>A description of its activities<\/li>\n<li>The name and address of the person incorporating the nonprofit (the\u00a0incorporator)<\/li>\n<li>The nonprofit&#8217;s business address<\/li>\n<li>The name and address of its registered agent<\/li>\n<li>The names of the initial corporate directors<\/li>\n<\/ul>\n<p>Filing your articles of incorporation with the state\u00a0<a href=\"https:\/\/dat.maryland.gov\/businesses\/Documents\/FEES.pdf\" target=\"_blank\" rel=\"noopener\">requires a $100 filing fee and a $20 capitalization fee<\/a>. You can pay an extra $50 fee for expedited processing.<\/p>\n<p>Non-stock corporations that seek 501(c)(3) tax-exempt status must pay an additional $50. This goes to a Maryland Not-For-Profit Development Center Fund.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            4\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Four\">Prepare Other Information for the IRS<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>If you&#8217;re seeking&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/charitable-organizations\/exemption-requirements-501c3-organizations\" target=\"_blank\" rel=\"noopener\">tax-exempt status under Section 501(c)(3) of the Internal Revenue Code<\/a>, the Internal Revenue Service (IRS) requires some additional information in your articles of incorporation.<\/p>\n<p>Specifically, it will look at the articles to ensure your corporation is organized and operates&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/charitable-organizations\/exempt-purposes-internal-revenue-code-section-501c3\" target=\"_blank\" rel=\"noopener\">exclusively for exempt purposes<\/a>. That means the IRS will be looking for language that restricts the corporation&#8217;s activities to one or more of the following purposes:<\/p>\n<ul>\n<li>Charitable<\/li>\n<li>Religious<\/li>\n<li>Educational<\/li>\n<li>Scientific<\/li>\n<li>Preventing cruelty to children or animals<\/li>\n<li>Fostering amateur sports competition<\/li>\n<li>Testing for public safety<\/li>\n<\/ul>\n<p>The IRS also needs to see statements indicating the following:<\/p>\n<ul>\n<li>No trustee, director, or officer will use any part of the nonprofit corporation&#8217;s earnings for personal benefit. The nonprofit won&#8217;t distribute any of its earnings or assets to one or more of these individuals in the<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business\/necessary-steps-to-dissolve-your-company.html\">&nbsp;event of dissolution<\/a>, or closing of the nonprofit<\/li>\n<li>The corporation won&#8217;t carry on activities other than those conducted for exempt purposes<\/li>\n<li>If the corporation&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business.html\">dissolves<\/a>, the directors will first pay its liabilities before distributing its remaining assets in accordance with its exempt purpose or to the federal, state, or local government<\/li>\n<li>The names of the initial corporate directors<\/li>\n<\/ul>\n<p>It helps to consider these questions when you start the nonprofit formation process.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            5\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Five\">Hold an Organizational Meeting of the Directors<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>The first meeting of your nonprofit&#8217;s&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/corporate-structure-directors-to-shareholders.html\">board of directors<\/a>&nbsp;is significant for your nonprofit. This initial meeting will address several key business issues, including approving&nbsp;<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/writing-corporate-bylaws.html\">corporate bylaws<\/a>&nbsp;and adopting the organization&#8217;s conflict of interest policy.<\/p>\n<p>A conflict of interest policy details the process if a board member&#8217;s personal interests conflict with the organization&#8217;s best interests.<\/p>\n<p>Board members must act before your nonprofit applies to the IRS for exempt status. The IRS usually rejects applications from corporations that haven&#8217;t adopted bylaws or a&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/form-1023-purpose-of-conflict-of-interest-policy\" target=\"_blank\" rel=\"noopener\">conflict of interest policy<\/a>.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            6\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Six\">Get an Employer Identification Number (EIN) From the IRS<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>You must get your organization&#8217;s federal\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/business-taxes\/getting-an-employer-identification-number-ein.html\">employer identification number<\/a>\u00a0(EIN) from the IRS as soon as possible. An EIN is a unique nine-digit number the IRS uses to identify its tax accounts. Your nonprofit will need one to apply for 501(c)3 status with the IRS and to open a\u00a0corporate bank account.<\/p>\n<p>Applying online on the\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/apply-for-an-employer-identification-number-ein-online\" target=\"_blank\" rel=\"noopener\">IRS website<\/a>\u00a0is the fastest and easiest way to obtain your EIN. The IRS doesn&#8217;t charge for an EIN and will issue one instantly to your organization when you apply online. Be sure to apply on the official IRS website. Some commercial websites mimicking the IRS website charge a fee for an EIN. If you&#8217;re on a site that asks you to pay for your EIN, you&#8217;re not on the official IRS site.<\/p>\n<p>To apply by mail or fax, file\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-ss-4\" target=\"_blank\" rel=\"noopener\">Form SS-4<\/a>.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            7\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Seven\">Apply for a 501(c)(3) Tax Exemption From the IRS<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>Even if you formed your nonprofit organization to pursue charitable goals, it will still need IRS approval to qualify as a tax-exempt organization. Designation from the IRS as an exempt organization<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/becoming-a-tax-exempt-organization.html\">&nbsp;under Section 501(c)(3)<\/a>&nbsp;grants two key benefits to your nonprofit:<\/p>\n<ul>\n<li>Your nonprofit has an exemption from paying federal income taxes<\/li>\n<li>Contributors to your nonprofit can&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/charitable-contributions.html\">claim a deduction for charitable contributions<\/a>&nbsp;on their federal income tax returns<\/li>\n<\/ul>\n<p>Organizations seeking exempt status from the IRS must apply by filing&nbsp;<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1023\" target=\"_blank\" rel=\"noopener\">Form 1023-EZ or Form 1023<\/a>. Most startup nonprofits can use the simplified Form 1023-EZ. To use the simplified form, a nonprofit must:<\/p>\n<ul>\n<li>Have gross receipts of no more than $50,000 in any of the previous three years<\/li>\n<li>Expect to have less than $50,000 in receipts for the next three years<\/li>\n<li>Have assets valued at less than $250,000<\/li>\n<li>Meet&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1023ez.pdf\" target=\"_blank\" rel=\"noopener\">other qualifications<\/a><\/li>\n<\/ul>\n<p>The filing fee is $275 for IRS Form 1023-EZ and $600 for the standard IRS Form 1023.<\/p>\n<p>If the IRS approves your application for federal tax exemption, it will issue a&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/charitable-organizations\/exempt-organizations-rulings-and-determinations-letters\" target=\"_blank\" rel=\"noopener\">determination letter<\/a>. It will also include your nonprofit&#8217;s name on its searchable&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/tax-exempt-organization-search\" target=\"_blank\" rel=\"noopener\">list of exempt organizations<\/a>.<\/p>\n<p>Your organization is exempt from paying the federal income tax after the IRS approves its application. But you still must file a Form 990 informational return each year. Failure to file a&nbsp;<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-990\" target=\"_blank\" rel=\"noopener\">Form 990<\/a>&nbsp;for two years in a row may result in the IRS revoking the organization&#8217;s exempt status.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            8\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Eight\">Apply for a State Income Tax Exemption<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>Once you&#8217;ve received your\u00a0determination letter\u00a0from the IRS, your nonprofit corporation can apply for its Maryland state income tax exemption. To request a state exemption, file the following information with the\u00a0<a href=\"https:\/\/www.marylandtaxes.gov\/divisions\/rad.php\" target=\"_blank\" rel=\"noopener\">Comptroller of Maryland\u2014Revenue and Administration Division<\/a>:<\/p>\n<ul>\n<li>Request for an exemption from the Maryland income tax<\/li>\n<li>Description of your organization and its purpose<\/li>\n<li>Copy of your IRS 501(c)(3) determination letter<\/li>\n<li>Copy of your organization&#8217;s latest\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/nonprofit-financial-statements.html\">financial statement<\/a><\/li>\n<li>Copy of your organization&#8217;s bylaws<\/li>\n<\/ul>\n<p>If the Revenue and Administration Division grants your nonprofit&#8217;s request for a state tax exemption, it will not need to file income tax returns with the state.<\/p>\n<p>Most nonprofits conducting charitable, educational, and religious activities are also eligible for an exemption from the\u00a0<a href=\"https:\/\/sos.maryland.gov\/Charity\/Pages\/Non-Profit-Organization.aspx#:~:text=Property%20Tax%20Exemption,continues%20until%20it%20is%20revoked.\" target=\"_blank\" rel=\"noopener\">Maryland property tax<\/a>. The exemption application form is available upon request from the state\u00a0<a href=\"https:\/\/dat.maryland.gov\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">Department of Assessments and Taxation<\/a>\u00a0office serving the county where the property operates.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"steps-container-item\">\n                <div class=\"category-overview category-overview-item-steps\">\n                    <div class=\"category-overview-heading category-overview-heading-steps\">\n                        <div class=\"category-overview-steps\">\n                            9\n                        <\/div>\n                        <h2 class=\"category-overview-steps-title\" id=\"Nine\">Register as a Maryland Charitable Organization<\/h2>\n                    <\/div>\n                    <div class=\"category-overview-content-steps\">\n                        <p>Most charitable organizations soliciting contributions of more than $25,000 in Maryland must register with the&nbsp;<a href=\"https:\/\/sos.maryland.gov\/Charity\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">Office of the Secretary of State&#8217;s Charitable Organizations Division<\/a>. You must complete this registration before your organization begins fundraising in the state. Use the form&nbsp;<a href=\"https:\/\/sos.maryland.gov\/Documents\/COR-92.pdf\" target=\"_blank\" rel=\"noopener\">Registration Statement for Charitable Organizations<\/a>&nbsp;(COR-92) to register.<\/p>\n<p><a href=\"https:\/\/sos.maryland.gov\/Charity\/Pages\/Registering-Charity.aspx\" target=\"_blank\" rel=\"noopener\">Charitable solicitation<\/a>&nbsp;includes phone calls, texts, social media, and fundraising for direct mail.<\/p>\n<p>You may be exempt from the charitable registration requirement if your organization received less than $25,000 in eligible donations in the most recent fiscal year. Complete the&nbsp;<a href=\"https:\/\/sos.maryland.gov\/Documents\/ExemptOrganizationFund.pdf\" target=\"_blank\" rel=\"noopener\">Exempt Organization Fund-Raising Notice<\/a>&nbsp;to claim this exemption.<\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<h2>Does My Maryland Nonprofit Need a Business License?<\/h2>\n<p>Nonprofits in Maryland don&#8217;t need a general business license if the IRS has certified their nonprofit status. But depending on your nonprofit&#8217;s scope of work and where it operates, you may need local licenses or permits.<\/p>\n<p>Contact your jurisdiction&#8217;s Clerk of Circuit Court to see what local licenses and permits your organization may need. Find a directory of clerk offices&nbsp;<a href=\"https:\/\/www.courts.state.md.us\/courtsdirectory\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\n<h2>Resources for Maryland Nonprofit Business Owners<\/h2>\n<p><a href=\"https:\/\/www.marylandnonprofits.org\/\" target=\"_blank\" rel=\"noopener\">Maryland Nonprofits<\/a>&nbsp;provides resources to nonprofits in the state. Find a comprehensive resource library, professional development, and more.<\/p>\n<p>Visit the&nbsp;<a href=\"https:\/\/baltimorenonprofitguide.org\/\" target=\"_blank\" rel=\"noopener\">Nonprofit Guide Baltimore<\/a>&nbsp;to find general and financial information for 5,000+ nonprofit organizations in Baltimore. Owners of Baltimore nonprofits can add their organization to the Guide&#8217;s directory.<\/p>\n<p>Maryland business owners can get help at any of the&nbsp;<a href=\"https:\/\/www.marylandsbdc.org\/\" target=\"_blank\" rel=\"noopener\">Small Business Development Centers<\/a>&nbsp;(SBDC) across the state. Volunteer business mentors offer guidance on financing, business planning, and more. Find an SBDC near you&nbsp;<a href=\"https:\/\/www.marylandsbdc.org\/locations\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\n<p>The&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p4221pc.pdf\" target=\"_blank\" rel=\"noopener\">Compliance Guide for 501(c)(3) Charities<\/a>&nbsp;by the IRS is a helpful tool that nonprofits can use to understand IRS rules and how to keep their tax-exempt status. It covers filing tax forms, avoiding certain activities, keeping good records, and following the IRS guidelines for charitable organizations.<\/p>\n<h2>Need More Help With Your Nonprofit Formation?<\/h2>\n<p>The state and federal tax exemption and charitable registration rules can be overwhelming for small business owners without nonprofit experience. For this reason, many entrepreneurs starting a nonprofit get professional help from an attorney.<\/p>\n<p>An attorney can take on the complicated legal aspects of your nonprofit formation, leaving you more time and energy to focus on your organization&#8217;s mission. Some of these legal processes (like applying for 501(c)(3) status for federal tax exemption) can be arduous, and you&#8217;ll want to get it right the first time.<\/p>\n<p>Contact a&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/business-organizations\/maryland\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Maryland business attorney<\/a>&nbsp;to learn how they can help you create a legally-sound, successful nonprofit.<\/p>\n<p><b><i>Or you can let <a href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-md-custom\" rel=\"sponsored noopener\" data-cta=\"Biz LZ - LATL Txt\" data-cta-url=\"legalzoom.com\" target=\"_blank\">our&nbsp;trusted partner LegalZoom<\/a>&nbsp;handle your nonprofit creation starting at $99 plus filing fees.<\/i><\/b><\/p>\n<p><i><b>Disclaimer:&nbsp;<\/b>The information presented here does not constitute legal advice or representation. It is general and educational in nature, may not reflect all recent legal developments, and may not apply to your unique facts and circumstances. Consider consulting with a qualified business attorney if you have legal questions.<\/i><\/p>\n\n\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-up\" clip-path=\"url(#clip0_604_3418)\">\n                        <path id=\"Vector\"\n                              d=\"M6 21H3C2.46957 21 1.96086 20.7893 1.58579 20.4142C1.21071 20.0391 1 19.5304 1 19V12C1 11.4696 1.21071 10.9609 1.58579 10.5858C1.96086 10.2107 2.46957 10 3 10H6M13 8V4C13 3.20435 12.6839 2.44129 12.1213 1.87868C11.5587 1.31607 10.7956 1 10 1L6 10V21H17.28C17.7623 21.0055 18.2304 20.8364 18.5979 20.524C18.9654 20.2116 19.2077 19.7769 19.28 19.3L20.66 10.3C20.7035 10.0134 20.6842 9.72068 20.6033 9.44225C20.5225 9.16382 20.3821 8.90629 20.1919 8.68751C20.0016 8.46873 19.7661 8.29393 19.5016 8.17522C19.2371 8.0565 18.9499 7.99672 18.66 8H13Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\"\n                              stroke-linejoin=\"round\"><\/path>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3418\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"><\/rect>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"No\"\n                value=\"no\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">No<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-down\" clip-path=\"url(#clip0_604_3423)\">\n                        <path id=\"Vector\"\n                              d=\"M16 0.999995H18.67C19.236 0.989986 19.7859 1.18813 20.2154 1.55681C20.645 1.9255 20.9242 2.43905 21 3V10C20.9242 10.5609 20.645 11.0745 20.2154 11.4432C19.7859 11.8119 19.236 12.01 18.67 12H16M9.00003 14V18C9.00003 18.7956 9.3161 19.5587 9.87871 20.1213C10.4413 20.6839 11.2044 21 12 21L16 12V0.999995H4.72003C4.2377 0.994543 3.76965 1.16359 3.40212 1.47599C3.0346 1.78839 2.79235 2.22309 2.72003 2.7L1.34003 11.7C1.29652 11.9866 1.31586 12.2793 1.39669 12.5577C1.47753 12.8362 1.61793 13.0937 1.80817 13.3125C1.99842 13.5313 2.23395 13.7061 2.49846 13.8248C2.76297 13.9435 3.05012 14.0033 3.34003 14H9.00003Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3423\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"\/>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n    <\/div>\n    <span class=\"was-this-helpful__taken-action fl-text-sm-bold\"><\/span>\n    <div class=\"was-this-helpful__feedback-container\">\n        <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n            <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n        <\/div>\n        <form class=\"was-this-helpful__feedback-form\">\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--positive\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this helpful?<\/legend>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--understandable\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Easy to understand\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--understandable\"\n                        >Easy to understand<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--solved-problem\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Solved my problem\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--solved-problem\"\n                        >Solved my problem<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--negative\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this not helpful?<\/legend>\n                    <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n                        <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--missing-info\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Missing Information\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--missing-info\"\n                        >Missing the information I need<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--complicated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Too complicated\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--complicated\"\n                        >Too complicated \/ too many steps<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--dated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Out of date\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--dated\"\n                        >Out of date<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--negative-other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--negative-other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__form-buttons-container\">\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit fl-button secondary\"\n                    type=\"submit\"\n                >\n                    <span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\" fl-section-sidebar  \"><div class=\"generalCard\">\n            <div class=\"disclaimer--newLegalZoom general-card--newLegalZoom__disclaimer fl-text-sm\">\n            <p>FindLaw will earn a commission if you purchase business formation products through these affiliate links.<\/p>\n        <\/div>\n        <div class=\"general-card general-card--newLegalZoom\">\n        <div class=\"general-card__header\">\n            <div class=\"general-card__header-image-container\">\n                <img decoding=\"async\" loading=\"lazy\" class=\"general-card__header-image--newLegalZoomText\"\n                     src=\"\/wp-content\/themes\/ability-law\/resources\/images\/legal-zoom\/legal_zoom_text.png\"\n                     alt=\"\">\n                <img decoding=\"async\" loading=\"lazy\" class=\"general-card__header-image--newLegalZoom\"\n                     src=\"\/wp-content\/themes\/ability-law\/resources\/images\/legal-zoom\/legal_zoom.png\"\n                     alt=\"\">\n            <\/div>\n            <span class=\"general-card__header-title fl-text\"><p>Meet FindLaw&#8217;s <b>trusted partner LegalZoom<\/b>, an industry leader in online business formations<\/p>\n<\/span>\n        <\/div>\n        <div class=\"general-card__body\">\n            <div class=\"text section\">\n                <div class=\"cmp-text\">\n                    <h2 class=\"general-card__h2--newLegalZoom fl-h3-landing\">Kickstart your nonprofit in minutes!<\/h2>\n                    <div>\n                        <p>LegalZoom\u2019s simplified registration process helps you get your nonprofit off to the right start.<\/p>\n<p><b>Nonprofit plans start at $99 + state fees.<\/b><\/p>\n\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n        <div class=\"general-card__footer\">\n            <a class=\"general-card__footer-link fl-text-lg diy-biz-affiliate\" data-cta-url=\"legalzoom.com\" data-cta=\"Biz LZ - LATL ESum\" target=\"_blank\" rel=\"sponsored noopener\" href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-md-es\">\n                <p class=\"general-card__footer-link-text fl-no-margin fl-text-lg-medium\">Get started<\/p>\n                <i class=\"general-card__footer-link-icon fa fa-angle-right\" aria-hidden=\"true\"><\/i>\n            <\/a>\n        <\/div>\n    <\/div>\n    <div class=\"general-card--newLegalZoom__bottom\">\n        <p>Prefer to work with a lawyer?<\/p>\n<p><a href=\"https:\/\/lawyers.findlaw.com\/business-organizations\/?fli=state_biz:dir:lz_esum\" target=\"_blank\" rel=\"noopener\">Find one right now.<\/a><\/p>\n\n    <\/div>\n<\/div>\n\n<div class=\"general-list\">\n    <h3>Helpful Links<\/h3>\n    <ul class=\"fl-list fl-no-margin\">\n                                    <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/starting-a-business.html\">\n                        Starting a Business\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/business-taxes.html\">\n                        Business Tax Law\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/closing-a-business.html\">\n                        Closing a Business\n                    <\/a>\n                <\/li>\n                        <\/ul>\n<\/div>\n\n\n    <div class=\"popularDirectory\">\n        <div class=\"general-popular-directory \">\n            <div class=\"general-popular-directory-title\">\n                <h3>Attorney Directory<\/h3>\n            <\/div>\n            <ul>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/business-organizations\/\" target=\"_blank\" rel=\"noopener\">Business Organization Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/mergers-acquisitions\/\" target=\"_blank\" rel=\"noopener\"> Mergers &#038; Acquisitions Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/antitrust-trade-regulation\/\" target=\"_blank\" rel=\"noopener\">Antitrust Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/banking-finance-law\/\" target=\"_blank\" rel=\"noopener\">Banking &#038; Finance Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/franchising\/\" target=\"_blank\" rel=\"noopener\">Franchising Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/business-commercial-law\/\" target=\"_blank\" rel=\"noopener\">Business &#038; Commercial Lawyers<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/employment-law-employer\/\" target=\"_blank\" rel=\"noopener\">Employment Lawyers<\/a><\/li>\n                            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n\n\n<section\n    class=\"fl-next-steps\"\n    data-testid=\"fl-next-steps-legal-zoom\"\n>\n    <div class=\"fl-next-steps-content\" data-testid=\"fl-next-steps-content\">\n        <div class=\"fl-next-steps-column fl-next-steps-column-legal-zoom\" data-testid=\"fl-next-steps-column-left\">\n            <div\n                class=\"fl-legal-zoom-help fl-legal-zoom-help-with-icons\"\n                data-testid=\"fl-legal-zoom-help\"\n            >\n                <div\n                    class=\"fl-legal-zoom-help-icons fl-flex fl-flex-column fl-items-center fl-justify-center\"\n                >\n                    <img decoding=\"async\"\n                        src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745900043\/ability-law\/wp-prod\/general-components-legal-zoom-legal_zoom_129163c1e\/general-components-legal-zoom-legal_zoom_129163c1e.png?_i=AA\"\n                        alt=\"\"\n                        loading=\"lazy\"\n                        class=\"fl-legal-zoom-help-icon-main fl-desktop\"\n                    \/>\n                    <img decoding=\"async\"\n                        src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745857465\/ability-law\/wp-prod\/general-components-legal-zoom-legal_zoom_text_1294fc38a\/general-components-legal-zoom-legal_zoom_text_1294fc38a.png?_i=AA\"\n                        alt=\"\"\n                        loading=\"lazy\"\n                        class=\"fl-legal-zoom-help-icon-bottom\"\n                    \/>\n                <\/div>\n                <div class=\"fl-legal-zoom-help-text\">\n                    <div class=\"fl-legal-zoom-help-subtitle\">\n                        <p>Meet FindLaw&#8217;s\u00a0<b>trusted partner LegalZoom<\/b>, an industry leader in online business formations<\/p>\n\n                    <\/div>\n                    <h2 class=\"fl-legal-zoom-help-title fl-callout-md\">\n                        Need Help Forming a Nonprofit?\n                    <\/h2>\n                    <div class=\"fl-legal-zoom-help-description fl-text-lg-medium\">\n                        <p>FindLaw&#8217;s trusted partner, LegalZoom, provides a straightforward process to help you set up your nonprofit. Join the millions who launched their organizations with\u00a0LegalZoom<b style=\"background-color: transparent;\">. Nonprofit plans start at $99 + state fees.<\/b><\/p>\n\n                    <\/div>\n                    <a href=\"https:\/\/legalzoomcominc.pxf.io\/c\/4851649\/2115293\/26746?subId1=how-to-start-a-nonprofit-in-md-footer\" class=\"fl-button fl-link-button primary fl-legal-zoom-help-button diy-biz-affiliate\" rel=\"sponsored noopener\" data-cta=\"Biz LZ - StateLaws Ft Banner\" data-cta-url=\"legalzoom.com\" aria-disabled=\"false\" target=\"_blank\">\n                        <span class=\"fl-button-content\">Start My Nonprofit<\/span>\n                        <i\n                            class=\"fa fa-angle-right medium\"\n                            aria-hidden=\"true\"\n                        ><\/i>\n                    <\/a>\n                <\/div>\n            <\/div>\n        <\/div>\n        <div class=\"fl-next-steps-column\">\n            <div\n                class=\"fl-help-links\"\n                data-testid=\"fl-help-links\"\n            >\n                <h2 class=\"fl-help-links-title fl-callout-sm\">\n                    Related Resources\n                <\/h2>\n                <ul class=\"fl-list fl-no-margin fl-text-lg\">\n                                            <li class=\"fl-help-links-list-item\">\n                            <i\n                                    class=\"fa fa-angle-right medium\"\n                                    aria-hidden=\"true\"\n                            ><\/i>\n                            <a title=\"Filing LLC Taxes\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/filing-llc-taxes.html\" class=\"fl-list-item-link\" data-testid=\"fl-list-item-link\">Filing LLC Taxes<\/a>\n                        <\/li>\n                                            <li class=\"fl-help-links-list-item\">\n                            <i\n                                    class=\"fa fa-angle-right medium\"\n                                    aria-hidden=\"true\"\n                            ><\/i>\n                            <a title=\"LLC Member Tax FAQs\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/llc-member-tax-faqs.html\" class=\"fl-list-item-link\" data-testid=\"fl-list-item-link\">LLC Member Tax FAQs<\/a>\n                        <\/li>\n                                            <li class=\"fl-help-links-list-item\">\n                            <i\n                                    class=\"fa fa-angle-right medium\"\n                                    aria-hidden=\"true\"\n                            ><\/i>\n                            <a title=\"Starting a Limited Liability Company Checklist\" href=\"https:\/\/www.findlaw.com\/smallbusiness\/incorporation-and-legal-structures\/starting-a-limited-liability-company-llc-checklist.html\" class=\"fl-list-item-link\" data-testid=\"fl-list-item-link\">Starting a Limited Liability Company Checklist<\/a>\n                        <\/li>\n                                    <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Find out how to start a Maryland nonprofit at FindLaw. Learn about tax exemptions, the incorporation process, charitable registration, and more.<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":5123,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/ArticleDIYConversionController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2],"tags":[10],"state_laws_tags":[],"flmsa":[],"class_list":["post-5363","page","type-page","status-publish","hentry","category-smallbusiness","tag-aff-nonprofit"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/5363","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=5363"}],"version-history":[{"count":0,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/5363\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/5123"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=5363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=5363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=5363"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=5363"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=5363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}