A religious educational institution:

1. Is established for religious educational purposes;
2. Provides educational programs only for religious vocations or purposes;
3. Offers only sectarian instruction designed for and aimed at individuals who hold or seek to learn the particular religious faiths or beliefs taught by the institution; and
4. States on the certificate or diploma the religious nature of the award.

A religious educational institution must apply for an exemption from the requirement to hold a certificate of approval to operate in the State of Maryland. Applications require a $250 fee. There are three acceptable possibilities for an institution applying for a religious exemption:

1. The educational institution may be a separately established organization; or
2. The church or parent organization may have a DBA (trade name) for the educational institution; or
3. Everything may be in the church or parent organization's name

Please see here ​for more information before submitting your application.

Annotated Code of Maryland, Education Article §11–202.1  and Code of Maryland Regulations (COMAR) 13B.02.04 govern Exemption Procedures for Religious Educational Institutions. 

An exemption is valid for two years, and to renew the exemption the institution must submit a renewal application every two years. Failure to resubmit an exemption application may result in a cease and desist letter being issued to the institution.

An application for religious exemption must include:

1. A cover letter addressed to the Secretary of Higher Education from the institution's chief executive officer requesting a religious exemption to offer religious educational courses and programs as a Religious Educational Institution in Maryland.
2. The completed religious exemption application form.
3. Financial statements for the two most recent calendar years reviewed by an independent certified public accountant which shows that the institution holds assets of $250,000 or more in Maryland and that its total assets exceed its total liabilities. (Include review letter from a certified public accountant.) See here for more information on which financial statement type is right for your institution.
4. Articles of incorporation or other organizing documents which have been signed by a member of the board and which include the relevant information as required by the documentation guidelines​. 
5. A signed copy of the institution's by-laws which describe how the institution will operate in relation to education
6. The religious education institution's proof of good standing with the Maryland Department of Assessments and Taxation. The certificate of good standing must list the name of the college or seminary. 
7. A copy of the current or proposed catalogue with course descriptions. The catalogue must disclose that the institution does not have a certificate of approval from the Commission.
8. One sample of each formal award to be granted, each of which must disclose the religious nature of the award.
9. A copy of the required written notice and disclosure form provided to enrolled students, in accordance with Education Article § 11.202.1(h)((2), declaring that the institution's instructional program is only designed for and aimed at persons who hold or seek to learn the particular religious faith or beliefs of the church or religious institution, and provides only educational programs for religious vocations or purposes.
10. Copies of transcripts, awards, advertisements, and publications that the institution publishes, all of which disclose that the institution does not have a certificate of approval from the Commission. 

For further information please contact:

Office of Academic Affairs
Maryland Higher Education Commission
217 East Redwood Street, Suite 2100
Baltimore, MD 21202
410-767-3300
religiousexempt.mhec@maryland.gov​​