Ch. 386

1993 LAWS OF MARYLAND

[(10)] (11) (i) a certification that all taxes due from the applicant to the
State or to Baltimore City or a county of the State for the preceding fiscal year have been
paid, and all taxes the applicant was required to collect and pay over to the State or to
Baltimore City or a county of the State for the preceding fiscal year have been collected
and paid over; or

(ii) a certification that the taxes due from the applicant to the State or
to Baltimore City or a county are under dispute and the dispute has not been finally
resolved; and

[(11)] (12) any other information that the Secretary of State requires by
regulation.

(c)     The Secretary of State may accept other documentation in place of any item
required under subsection (b) of this section...

(d)     The Secretary of State may require an audit or review, if. the amount of gross
income is less than [$250,000] $200,000.

6-405.

(A) A PERSON EXEMPT UNDER § 6-102(C)(1)(II)1 AND 4 OF THIS TITLE SHALL
SUBMIT A FUND-RAISING NOTICE TO THE SECRETARY OF STATE ON THE FORM
THAT THE SECRETARY REQUIRES BEFORE STARTING A PUBLIC SOLICITATION.

(B) A PERSON EXEMPT UNDER § 6-102(C)(l)(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.

6-406.

(a)     A person who has applied to register as a charitable organization may solicit
the public unless and until the Circuit Court for Anne Arundel County or other court of
competent jurisdiction orders the applicant to stop.

(b)     (1) [The] EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THE Secretary of State has the burden of proof in any court proceeding to
restrain or enjoin a charitable organization from soliciting the public.

(2) A CHARITABLE ORGANIZATION CLAIMING TO BE EXEMPT FROM
THE REQUIREMENTS OF THIS TITLE HAS THE BURDEN OF PRODUCTION OF
EVIDENCE ON THAT ISSUE.

(c)     The Circuit Court for Anne Arundel County or other court of competent
jurisdiction may order a charitable organization to stop soliciting the public if the
charitable organization:

(1)     is required to be registered but has not applied to be registered or has
not met all registration requirements; or

(2)     has otherwise violated the Maryland Charitable Solicitations Act.

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