Section 6-405 - Requirements of exempt person. - Maryland Statutes

§ 6-405. Requirements of exempt person.
 

(a)  Fund-raising notice.- Except for parent-teacher organizations and youth sports organizations soliciting charitable contributions for programs for minors, a person exempt under § 6-102(c)(1)(ii)1 or 4 of this title shall submit annually a fund-raising notice to the Secretary of State on the form that the Secretary requires. 

(b)  IRS Form 990.- A person exempt under § 6-102(c)(1)(ii)2 of this title shall submit an IRS Form 990 to the Secretary of State if required to file one with the Internal Revenue Service. 
 

[1993, ch. 386, § 3; 1994, ch. 144; 2000, ch. 43.]