In this subtitle the following words have the meanings indicated. “Higher education loan” means any loan for undergraduate or graduate study leading to practice as a dentist or dental hygienist that is obtained for tuition, educational expenses, or living expenses from: A college or university, government, or commercial source; or An organization, institution, association, society, or corporation that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code of 1986. “Program” means the Maryland Dent–Care Program.