﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-13T13:28:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>520959934</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELLIN &amp; TUCKER CHARTERED</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>400 EAST PRATT ST SUITE 200</AddressLine1Txt>
        <CityNm>BALTIMORE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21202</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521677764</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARYLAND DEFENSE COUNSEL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARY</BusinessNameControlTxt>
      <PhoneNum>4109634278</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 WINDSOR COVE 305</AddressLine1Txt>
        <CityNm>COLUMBIA</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29223</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANTHONY CONTI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4433929405</PhoneNum>
      <SignatureDt>2025-03-12</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SUSAN KELLER</PreparerPersonNm>
      <PTIN>P00245169</PTIN>
      <PhoneNum>4107275735</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MDDEFENSECOUNSEL.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>83464</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>29500</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>13153</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>40800</MembershipDuesAmt>
      <InvestmentIncomeAmt>11</InvestmentIncomeAmt>
      <TotalRevenueAmt>83464</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4350</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>176</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>63517</OtherExpensesTotalAmt>
      <TotalExpensesAmt>68043</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15421</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>18780</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>34201</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18780</BOYAmt>
        <EOYAmt>34201</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>18780</BOYAmt>
        <EOYAmt>34201</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>18780</BOYAmt>
        <EOYAmt>34201</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ASSOCIATION IS A MARYLAND NON-STOCK CORPORATION FORMED TO BRING TOGETHER ATTORNEYS IN THE STATE OF MARYLAND WHO DEVOTE THE MAJORITY OF THEIR TIME TO THE DEFENSE OF DAMAGE SUITS OR OTHER CIVIL LITIGATION ON BEHALF OF INSURANCE COMPANIES OR OTHER DEFENDANTS (NOT INCLUDING SUBROGATION CASES). THE ASSOCIATION ANTICIPATES THAT BRINGING SUCH PERSONS INTO CLOSE ASSOCIATION WILL PROMOTE THE EFFICIENCY OF THE LEGAL PROFESSION AND SERVE THE GENERAL INTERESTS OF THE PUBLIC.THE EARNINGS OF THE ASSOCIATION WILL NOT INURE TO THE BENEFIT OF ANY MEMBER OR MEMBERS OF THE ASSOCIATION, EXCEPT THAT THE ASSOCIATION REIMBURSES MEMBERS FOR REASONABLE EXPENSES INCURRED BY THE MEMBERS ON BEHALF OF THE ASSOCIATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORS CONTINUING EDUCATION PROGRAMS AND SEMINARS ON A PERIODIC BASIS TO HELP EDUCATE THE LEGAL PROFESSION ON MATTERS OF CONCERN TO DEFENSE ATTORNEYS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PUBLISHES AND ELECTRONICALLY DELIVERS THE NEWSLETTER, "THE DEFENSE LINE," WHICH IS AVAILABLE TO MEMBERS AND NONMEMBERS AND REPORTS ON MATTERS OF INTEREST TO DEFENSE ATTORNEYS IN MARYLAND.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORS SOCIAL EVENTS ON A PERIODIC BASIS TO BRING MEMBERS OF THE ASSOCIATION TOGETHER TO MEET AND SHARE COMMON ISSUES AND CONCERNS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTRACTS A LOBBYIST TO MONITOR LEGISLATION IN THE MARYLAND GENERAL ASSEMBLY WHICH RELATES TO THE DEFENSE OF DAMAGE SUITS AND OTHER CIVIL LITIGATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERYL A TIROCCHI</PersonNm>
        <TitleTxt>IMMEDIATE PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY E ASKEW</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZACHARY A MILLER</PersonNm>
        <TitleTxt>PRESIDENT ELECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHEL L GEBHART</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY M CONTI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>1</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>1</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MD</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ANTHONY M CONTI</PersonNm>
        <USAddress>
          <AddressLine1Txt>1 WINDSOR COVE STE 305</AddressLine1Txt>
          <CityNm>COLUMBIA</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29223</ZIPCd>
        </USAddress>
        <PhoneNum>4103853649</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>40800</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>15100</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>-8916</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>6184</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>28963</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-22779</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 11.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEES. AMOUNT: 1,988. DESCRIPTION: CONFERENCES, CONVENTIONS, MEETINGS. AMOUNT: 3,695. DESCRIPTION: INSURANCE. AMOUNT: 1,701. DESCRIPTION: WEB DESIGN. AMOUNT: 12,507. DESCRIPTION: LEGISLATIVE AND LOBBYING. AMOUNT: 15,100. DESCRIPTION: OFFICE. AMOUNT: 542. DESCRIPTION: MANAGEMENT FEES. AMOUNT: 17,951. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 9,033. DESCRIPTION: SPONSPORSHIPS. AMOUNT: 1,000. TOTAL TO FORM 990-EZ, LINE 16: 63,517.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>