Legal Question in Business Law in Maryland

In Maryland one can "revive" a forfeited charter by paying the back personal property taxes. Because non-stock, not-for profit corporations are exempt from the annual filing fee, this should be a simple matter of filing the returns then filing Articles of Revival.

The SDAT will not simply let an organization 'reuse' the old name without dealing with the unfiled returns-- the options are to create an entirely new organization or revive the old organization's charter.

Note that selecting a name is more than just filing with the state -- the SDAT may accept a name that may still cause other legal issues if it is too similar to an existing business.

While I hope this information helps it is not a substitute for legal advice on the specifics of your situation.