In this subtitle the following words have the meanings indicated. “Fund” means the Maryland Nonprofit Development Center Program Fund established under § 5–1204 of this subtitle. “Nonprofit entity” means a corporation incorporated in the State, or otherwise qualified to do business in the State, that has been determined by the Internal Revenue Service to be exempt from taxation under § 501(c)(3), (4), or (6) of the Internal Revenue Code. “Program” means the Maryland Nonprofit Development Center Program established under § 5–1202 of this subtitle. “Qualifying nonprofit entity” means a nonprofit entity: that has annual revenues not greater than $750,000; that has been in existence for not more than 10 years; and whose principal purpose is providing health, education, environmental, agricultural, or social services through community–based programs.