Endow Maryland Tax Credit Program

​​​​​​​​​​Endow Maryland Tax Credit (EMTC) program supports 501(c)(3) nonprofit Community Foundations by awarding allocations of Maryland State Tax Credits for use as incentives to attract contributions from individuals and businesses to benefit Qualified Permanent Endowment Funds (QPEF) that benefit local projects and services.

Eligible applicants

The EMTC Program is available annually to eligible 501(c)(3) nonprofit Maryland Community Foundations that are in compliance with the National Standards for the United States Community Foundations as established by the Community Foundations National Standards Board of the Council on Foundations. 

Eligible endowment funds

To participate in the EMTC program, an eligible 501(c)(3) nonprofit Maryland community foundation must support a Qualified Permanent Endowment Fund (QPEF) that: 

1. Is held in perpetuity by the community foundation 

2. Has an annual spending rate of 5% or less, calculated using at least a 12-quarter trailing average of the total amount of the fund. 

Eligible QPEF activities

QPEFs must support programs that are located in and/or serve a Priority Funding Area and may involve activities such as: 

• Housing and Community Development
• Enhancing Neighborhoods and Business Districts
• Economic Development and Tourism Promotion
• Arts, Culture and Historic Preservation
• Technical Assistance and Capacity Building
• Job and Self-Sufficiency Training
• Education and Youth Services
• Services for At-Risk Populations

Eligible donors

Eligible donors contribute directly to Qualified Permanent Endowment Funds held by an EMTC approved 501(c)(3) nonprofit Maryland Community Foundation. By making a charitable contribution to a QPEF, individuals and businesses can:

• Reduce their Maryland tax liability, 

• Help a local nonprofit organization achieve an essential community goal

• Make a targeted impact in their community. 

Who can donate

• Businesses - Any entity that conducts a trade or business in the State and is subject to the State income tax on individuals or corporations, the public service company franchise tax, or the insurance premiums tax.
• Individuals - An individual is a person or fiduciary having personal tax liability in the State of Maryland.

Tax credit

Businesses and individuals that donate $500 or more to a qualified organization’s approved project can earn tax credits equal to 25% of the value of the contribution. 

Note: Any individual or business contemplating making a donation is encouraged to consult with their accountant or tax professional for information about their specific tax benefits.

Eligible contributions

Donors who contribute $500 or more are eligible to receive ENDOW Maryland Tax Credits. Eligible contributions include monetary contributions in the form of: 

• Check

• Credit card charge 

• Electronic transfer 

• Online giving tool

• Gifts of stock or securities

• Individual Retirement Account (IRA) Qualified Charitable Distributions (QCD)

EMTC registration

The EMTC registration form is available online via DHCD’s Project Portal. Submissions are accepted for a period of three weeks in February of each calendar year. Late registrations will not be accepted.

Calendar Year 2026 EMTC Registration Status: Closed 

Calendar Year 2027 EMTC Registration Calendar:

• The 2027 EMTC registration period is expected to open on Monday, February 8, 2027.  
• The 2027 EMTC registration is expected to close on Friday, February 26 by 5:00 p.m.

Portal registration instructions

To apply, your organization must be registered through the DHCD Project Portal:

• Select "New User?" on the portal and complete the registration request form.
• Registration requests may take up to 72 hours to process and approve. Please plan accordingly.​​​

Resources

Helpful guidance to both individuals and businesses making contributions, as well as eligible Maryland Community Foundation participants in the EMTC program:

• Comptroller of Maryland
• Office of the Maryland Secretary of State
• Maryland Department of Assessments and Taxation
• IRS Publication 526 – Charitable Contributions - PDF

Disclaimer: This information is for reference only and any individual or business contemplating making a contribution, that has questions about their specific tax advantages, is encouraged to consult with their accountant or tax professional.  

Contact information

For general information and assistance, please contact:

Rachel K. Elliott
Program Manager
Email: [email protected]
Phone: 410-209-5843

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