<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".22" citation="COMAR 01.02.04.22" title_num="01" subtitle_num="02" chapter_num="04" heading="Late Fee Waiver or Suspension.">
  <paragraph num="A.">
    <text>A charitable organization may request the Secretary of State to waive or suspend a late fee.</text>
  </paragraph>
  <paragraph num="B.">
    <text>A request to waive or suspend a late fee must:</text>
    <paragraph num="(1)">
      <text>Be in writing;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Explain the cause or causes of the charitable organization’s late filing; and</text>
    </paragraph>
    <paragraph num="(3)">
      <text>To the extent such late filing was reasonably preventable, explain what has been or will be done to prevent future late filings.</text>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>In addition to the written request submitted in accordance with §B of this regulation, the Secretary of State may consider, among other factors and without limitation, the following when determining whether to grant a request to waive or suspend some or all of a late fee:</text>
    <paragraph num="(1)">
      <text>Whether the charitable organization has submitted all required outstanding annual reports to the Secretary of State;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Whether the charitable organization’s registration history includes previous late filings;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Whether the charitable organization already paid some of the late fee;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>Whether the charitable organization previously asked for and was granted a late fee waiver or suspension; and</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Whether the charitable organization has the ability to pay the late fee.</text>
    </paragraph>
  </paragraph>
  <paragraph num="D.">
    <text>If the Secretary of State makes a determination to waive or suspend some of the late fee, the charitable organization must pay any remaining late fee within 30 days of notification of the Secretary’s decision.</text>
  </paragraph>
  <paragraph num="E.">
    <text>Failure of a charitable organization to fully comply after being granted partial waiver or suspension of a late fee will result in revocation of the late fee waiver or suspension.</text>
  </paragraph>
  <paragraph num="F.">
    <text>A partial or complete denial of a late fee waiver or suspension request is not an adverse action under COMAR 01.02.03.05.</text>
  </paragraph>
</regulation>