Maryland § 6-418

§ 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 § 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 § 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 § 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 § 501(c)(3) of the Internal Revenue Code, if applicable; and

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