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

   1. (1) the organization failed to submit:

      1. (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
      2. (ii) any annual report or updates required under § 6-408 of this subtitle for a 3-year period; and
   2. (2) the Secretary of State sends a notice of cancellation to the last known address and e-mail address of the organization.

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

   2. (2)

      1. (i) remits all unpaid late fees; or
      2. (ii) had late fees suspended or waived in accordance with § 6-407(c) of this subtitle;
   3. (3) is in good standing with the State Department of Assessments and Taxation, if applicable;
   4. (4) has a current tax-exempt status under § 501(c)(3) of the Internal Revenue Code, if applicable; and
   5. (5) provides any other information that the Secretary of State requires.

Added by Acts 2025, c. 79, § 1, eff. July 1, 2025; Acts 2025, c. 80, § 1, eff. July 1, 2025.