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<section article="gbr" article_name="Business Regulation" number="6-407" title_number="6" title_name="Charitable Organizations and Charitable Representatives" subtitle_number="4" subtitle_name="Charitable Organizations">
  <level label="a">
    <text>A charitable organization that collects less than $25,000 in charitable contributions from the public in a year need not pay an annual fee, except that, if the charitable organization uses a professional solicitor, it shall pay an annual fee of $50.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>Each charitable organization that submits a separate registration statement and collects at least $25,000 in charitable contributions from the public in a year shall pay an annual fee based on the charitable contributions collected.</text>
    </level>
    <level label="2">
      <text>The annual fee shall be:</text>
      <level label="i">
        <text>$50, if charitable contributions from the public are at least $25,000 but less than $50,001;</text>
      </level>
      <level label="ii">
        <text>$75, if charitable contributions from the public are at least $50,001 but less than $75,001;</text>
      </level>
      <level label="iii">
        <text>$100, if charitable contributions from the public are at least $75,001 but less than $100,001;</text>
      </level>
      <level label="iv">
        <text>$200, if charitable contributions from the public are at least $100,001 but less than $500,001; and</text>
      </level>
      <level label="v">
        <text>$300, if charitable contributions from the public are at least $500,001.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>A charitable organization failing to file an annual report either by the end of the 6–month period after the end of the charitable organization’s fiscal year or within any period of extension granted shall pay, in addition to the annual fee, $25 for each month or part thereof after the date on which the annual report was due to be filed or after the period of extension granted for such filing.</text>
    </level>
    <level label="2">
      <text>The late fee shall be assessed 60 days after:</text>
      <level label="i">
        <text>the end of the 6th month after the end of the fiscal year; or</text>
      </level>
      <level label="ii">
        <text>the period of extension.</text>
      </level>
    </level>
    <level label="3">
      <text>Failure to remit an assessed late fee is a violation of this title.</text>
    </level>
    <level label="4">
      <text>The Secretary of State may suspend or waive late fees in accordance with:</text>
      <level label="i">
        <text>regulations adopted under subsection (f) of this section; or</text>
      </level>
      <level label="ii">
        <text>a settlement agreement made under § 6–205(b) and (c) of this title.</text>
      </level>
    </level>
  </level>
  <level label="d">
    <text>The following revenues shall be distributed to the Charitable Enforcement Fund under Subtitle 2A of this title, to be used only to support the actions of the Secretary of State and the Attorney General in carrying out the duties of the Secretary of State and the Attorney General under this title and Title 6.5 of this article:</text>
    <level label="1">
      <text>$100 of the annual fee paid by each charitable organization under subsection (b)(2)(v) of this section; and</text>
    </level>
    <level label="2">
      <text>the late fees collected under subsection (c) of this section.</text>
    </level>
  </level>
  <level label="e">
    <text>A late fee assessed under this section may not be considered a delinquent account or debt requiring referral to the Central Collection Unit for collection purposes under § 3–302 of the State Finance and Procurement Article.</text>
  </level>
  <level label="f">
    <text>The Secretary of State may adopt regulations regarding the suspension or waiver of late fees for charitable organizations that fail to file an annual report under subsection (c) of this section.</text>
  </level>
</section>
