Md. Code Regs. 03.10.01.01

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.10.01.01 - Definitions

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) Charity.

(a) "Charity" means a charitable organization that:

(i) Is or holds itself out to be a benevolent, educational, philanthropic, humane, patriotic, religious, or eleemosynary organization and solicits or obtains contributions solicited from the public for charitable purposes; and

(ii) Is in possession of an effective Internal Revenue Service determination letter evidencing the organization's charitable status under § 501(c) of the Internal Revenue Code.

(b) "Charity" includes a chapter, branch, area, office, or similar affiliate soliciting contributions within the State of Maryland for a charitable organization which has its principal place of business outside the State.

(c) "Charity" does not include a political party, political committee, political club, or an agency of the State government, or of a political subdivision.

(d) "Charity" does not include an organization licensed to operate slot machines at any time during the reporting year or an affiliate, a subordinate, an auxiliary unit, or a society related to the organization licensed to operate slot machines.

(2) "Eligible organization" has the meaning stated in Criminal Law Article, § 12-304(a), Annotated Code of Maryland.

(3) "Fraternal organization" means an organization in possession of an effective Internal Revenue Service determination letter evidencing the organization's exempt status under § 501(c)(8) or (10) of the Internal Revenue Code.

(4) "Religious organization" means a nonprofit organization which is organized and operated exclusively for religious purposes and is in possession of an effective Internal Revenue Service determination letter evidencing the organization's exempt status under § 501(c)(3) of the Internal Revenue Code.

(5) "Reporting year" means July 1 through June 30.

(6) "Slot machine" has the meaning stated in Criminal Law Article, § 12-301, Annotated Code of Maryland.

(7) War Veterans' Organization.

(a) "War veterans' organization" means an organization in possession of an effective Internal Revenue Service determination letter evidencing the organization's exempt status under § 501(c)(4) or (19) of the Internal Revenue Code.

(b) "War veterans' organization" does not include an auxiliary unit or a society of a war veterans' organization, or a trust or foundation for a veterans' organization.

Md. Code Regs. 03.10.01.01