# COMAR Title 01 — Executive Department

## Subtitle 02 — Secretary of State

### Chapter 04 — Charitable Organizations: Substantive Regulations

#### Regulation .13 Employee of a Charitable Organization.

*COMAR 01.02.04.13*

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.