# Business Regulation (GBR)

## Title 6. Charitable Organizations and Charitable Representatives

### Subtitle 4. Charitable Organizations

#### Section 6-408

(a) A charitable organization that solicits or intends to solicit charitable contributions after it submits a registration statement to the Secretary of State shall submit an annual report in accordance with this section.

(b) A charitable organization shall submit an annual report to the Secretary of State:

  (1) within 6 months after the end of the charitable organization's fiscal year; or

  (2) by any later date that the Secretary of State sets.

(c) The annual report shall contain:

  (1) any change to the registration statement and to a previous annual report;

  (2) the financial information and any supporting audit or review that the Secretary of State requires; and

  (3) an affidavit signed by the chairman, president, or other principal officer attesting to the truth of the annual report and all supporting documents.

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Md. Code Ann., Bus. Reg. (as displayed at mgaleg.maryland.gov, October 16, 2026)