(a) A registration statement shall be on the form that the Secretary of State provides.
(b) Except as provided in subsection (c) of this section, the registration statement shall contain or be accompanied by:
(1) the name and address of the charitable organization and of any affiliate, branch, or chapter in the State;
(2) the name and address of:
(i) each officer, including each principal salaried executive staff officer, and each other person with final responsibility for the custody and final distribution of the charitable contributions made to the charitable organization; or
(ii) each person who has custody of the financial records of the charitable organization if the charitable organization does not have a local office in the State;
(3) a statement of:
(i) the purposes for which the charitable organization was organized;
(ii) the purposes for which charitable contributions will be used; and
(iii) whether the charitable organization intends to solicit directly or to have a professional solicitor or fund–raising counsel solicit charitable contributions on its behalf;
(4) a copy of the articles of incorporation or other governing instrument of the charitable organization;
(5) a copy of a letter from the Internal Revenue Service, or other evidence, showing the tax–exempt status of the charitable organization;
(6) (i) a copy of federal Form 990 that the charitable organization submits to the Internal Revenue Service; or
(ii) information that the charitable organization states on a form that the Secretary of State provides;
(7) (i) an audit by an independent certified public accountant if the gross income from charitable contributions in the most recently completed fiscal year is at least $750,000; or
(ii) a review by an independent certified public accountant if the gross income from charitable contributions in the most recently completed fiscal year is at least $300,000 but less than $750,000;
(8) an affidavit signed by the chairman, president, or other principal officer attesting to the truth of the registration statement and each supporting document;
(9) (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
(10) 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 $750,000.