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01.02.04.00.htm 01.02.04.00. Title 01 EXECUTIVE DEPARTMENT Subtitle 02 SECRETARY OF STATE Chapter 04 Charitable Organizations: Substantive Regulations Authority: Business Regulation Article, §6-204, Annotated Code of Maryland
01.02.04.01.htm 01.02.04.01. 01 Definitions.. A. Terms defined in Business Regulation Article, §6-101, Annotated Code of Maryland, shall have the same meaning for the purposes of these regulations as they do in the Act.B. Terms defined in these regulations shall have the same meaning for the purposes of the Act as they do in these regulations.C. "Act" means Business Regulation Article, Title 6, Annotated Code of Maryland.. D. Bona Fide Religious Organization.. 1) "Bona fide religious organization" means an org
01.02.04.02.htm 01.02.04.02. 02 Responsibilities of Persons Regulated.. A. Notice of Tax Deductibility.. 1) An organization shall advise its members of the amount, if any, of the membership fees, dues, fines, or assessments which the Internal Revenue Service does not consider tax deductible as a contribution.2) An organization shall advise each purchaser or contributor of the amount, if any, of the contribution which the Internal Revenue Service does not consider tax deductible.B. Financial Management..
01.02.04.03.htm 01.02.04.03. 03 Responsibilities of the Secretary.. A. Notification to Persons Not Registered. The Secretary shall:. 1) Identify to the extent possible persons who have not registered and are subject to the provisions of the Act;2) Send to those identified the necessary forms and instructions and with instructions on how to access a copy of the Act and regulations; and3) Advise the person not in compliance of the person's unlawful solicitation and note that a failure to register may result i
01.02.04.04.htm 01.02.04.04. 04 Allocation of Expenses.. A. Program Services Expenses.. 1) Program services expenses are activities which the organization was created to conduct and which form the basis for the organization's tax-exempt status. Each major program service shall be distinguishable from all other program services, and shall include activities, the costs of which can be practicably segregated and accounted for in the records of the organization.
01.02.04.05.htm 01.02.04.05. 05 Repealed..
01.02.04.06.htm 01.02.04.06. 06 Payments for Property Sold or Services Rendered.. If an organization implies or states that payments for property sold or services rendered by the organization will be used in whole or in part for charitable purposes, the act of selling property or rendering services shall be a solicitation, and all the payments shall be contributions.
01.02.04.07.htm 01.02.04.07. 07 Declaratory Rulings as to Status.. An organization uncertain of its status under that Act may request a declaratory ruling from the Secretary in accordance with COMAR 01.02.03.
01.02.04.08.htm 01.02.04.08. 08 Repealed..
01.02.04.09.htm 01.02.04.09. 09 Determination of Charitable Purpose.. A. Charitable Purpose and Noncharitable Purposes. An organization's governing instrument, actions, deeds, oral statements and written materials shall be used to determine whether the organization has a charitable purpose.B. Solicitations. If a solicitation reflects both the charitable and noncharitable purposes of the organization, the proceeds of the entire solicitation shall be designated for charitable purposes.
01.02.04.10.htm 01.02.04.10. 10 Method of Delivery of Required Forms and Other Written Materials.. A. Mailing Address. The official mailing address of the Secretary for delivery and receipt of any mail, information, filings, registrations, applications, or other material required by the Act or regulations promulgated by the Secretary of State pursuant to §6-204 of the Act is: Office of the Secretary of State, Charitable Organizations Division, 16 Francis Street, Annapolis, MD 21401.B. Electronic Submission.
01.02.04.11.htm 01.02.04.11. 11 Consolidated Filings.. An organization which files a consolidated registration statement on behalf of its Maryland chapters, branches, or affiliates, shall state separately the names and addresses of those organizations included in the consolidated filing.
01.02.04.12.htm 01.02.04.12. 12 Federated Fund-Raising Organizations.. A federated fund-raising organization shall state the names and addresses of its member agencies in its registration statement.
01.02.04.13.htm 01.02.04.13. 13 Employee of a Charitable Organization.. In determining whether an individual is an employee of an organization, a professional solicitor, or a fund-raising counsel, the payment of payroll taxes on behalf of the individual and reporting the payments, salaries, or fees as income for the individual to the Internal Revenue Service is evidence that an employer-employee relationship exists. The Secretary may require proof that these are being reported to the Internal Revenue Service.
01.02.04.14.htm 01.02.04.14. 14 Repealed..
01.02.04.15.htm 01.02.04.15. 15 Complaints.. A. Complaints alleging a violation of the Act or these regulations may be filed with the Secretary.. B. A complaint shall:. 1) Be in writing;. 2) State the name, address, and telephone number of the complainant;. 3) State to the extent possible the nature of the alleged violation, the date of occurrence, and the name of each person involved;4) Include to the extent possible any materials distributed by the alleged violator; and.
01.02.04.16.htm 01.02.04.16. 16 Disclosure of Information.. The Secretary may request additional information which relates to a true and full disclosure of facts affecting a person's past or impending solicitation or practices, to aid the Secretary in the administration of the Act.
01.02.04.17.htm 01.02.04.17. 17 Repealed..
01.02.04.18.htm 01.02.04.18. 18 Repealed..
01.02.04.19.htm 01.02.04.19. 19 Prohibited Acts.. A. Closely Related Names. A person may not use a name, symbol, or statement so closely related to that used by a charitable organization or governmental agency that the use would tend to confuse or mislead the public.B. Restrictions on Use of Name. A person may not use a name implying an activity in any field of law enforcement, public safety, fire fighting, or emergency services unless a majority of the members of the organization are ac
01.02.04.20.htm 01.02.04.20. 20 Professional Solicitors' and Fund-Raising Counsel's Contracts.. A. The Secretary of State shall make a determination that a contract between a professional solicitor or fund-raising counsel and a charitable organization does or does not comply with Maryland law within 30 days of the filing of the contract with the Secretary of State. Upon notification that a contract does not comply with the Maryland law, a new contract or contract addendum addressing the prov
01.02.04.20-1.htm 01.02.04.20-1. 20-1 Charitable Organizations Affiliated with State Agencies.. A. A charitable organization affiliated with a State agency that is required to register with the Secretary of State as a charitable organization shall file with its registration statement and with each annual report an audit prepared in accordance with generally accepted auditing standards if it is required to do so under §6-402(b)7)i) of the Act.B. The auditor's opinion shall state whether the f
01.02.04.21.htm 01.02.04.21. 21 Penalties.. A person who violates these regulations is subject to the penalties contained in Business Regulation Article, §6-619, Annotated Code of Maryland.
01.02.04.9999.htm 01.02.04.9999. Administrative History Effective date: February 10, 1978 (5:3 Md. R. 134). Regulations .01―04, .11, .14, .16, and .17 amended effective September 9, 1985 (12:18 Md. R. 1764). Regulation .01L adopted effective March 2, 1992 (19:4 Md. R. 471). Regulation .03 amended effective October 3, 1988 (15:20 Md. R. 2332). Regulation .04D amended effective October 3, 1988 (15:20 Md. R. 2332). Regulation .04E amended effective October 3, 1988 (15:20 Md. R. 2332).
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