MD SB4

Prohibits charitable organizations recognized under IRS § 501(c)(3) from participating in or intervening in political campaigns on behalf of or in opposition to candidates for public office, including through publication or distribution of statements

Authorizes the Secretary of State and Attorney General, acting jointly, to revoke state tax-exempt status for willful violations, with revocations lasting 2 years and affecting income tax, sales and use tax, and property tax exemptions

Establishes civil penalties up to $5,000 per violation, with each consecutive 5-day period a violation continues counting as a separate offense

Provides a penalty avoidance process allowing organizations to avoid violations if the conduct was not authorized by leadership and the organization publicly disclaims the conduct within 7 days of notice

Takes effect only if triggered by federal action that prevents enforcement of or nullifies the Johnson Amendment, with the Attorney General required to monitor federal government actions and notify the Department of Legislative Services within 5 days of any such determination