# Business Regulation (GBR)

## Title 6. Charitable Organizations and Charitable Representatives

### Subtitle 4. Charitable Organizations

#### Section 6-418

(a) The Secretary of State may cancel the registration of a charitable organization if:

  (1) the organization failed to submit:

    (i) a statement of intent and final annual report under Sec. 6-417 of this subtitle within 3 years after the date the statement of intent and final annual report were due; or

    (ii) any annual report or updates required under Sec. 6-408 of this subtitle for a 3-year period; and

  (2) the Secretary of State sends a notice of cancellation to the last known address and e-mail address of the organization.

(b) A charitable organization may request that the Secretary of State reinstate a registration canceled under subsection (a) of this section if the organization:

  (1) submits to the Secretary of State any outstanding or missing annual reports, supporting materials, and annual fees required under this title;

  (2)

    (i) remits all unpaid late fees; or

    (ii) had late fees suspended or waived in accordance with Sec. 6-407(c) of this subtitle;

  (3) is in good standing with the State Department of Assessments and Taxation, if applicable;

  (4) has a current tax-exempt status under Sec. 501(c)(3) of the Internal Revenue Code, if applicable; and

  (5) provides any other information that the Secretary of State requires.

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