Definitions. In this regulation, the following terms have the meanings indicated. Terms Defined. “Diaper bank” means a nonprofit organization located in the State that: Is qualified as tax exempt under §501(c)(3) of the Internal Revenue Code; Is established and operating primarily for the purpose of collecting or purchasing disposable diapers or other hygiene products for infants or children; and Distributes those diapers or hygiene products through schools, health care facilities, government agencies, or other nonprofit entities for eventual distribution to individuals free of charge. “Donation” means an irrevocable gift of: Disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products; or Cash that is specifically designated for the purchase of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products. “Feminine personal hygiene products” means sanitary pads, tampons, menstrual sponges, menstrual cups, or other similar feminine hygiene products, whether reusable or disposable. “Qualified charitable entity” means a diaper bank, homeless shelter, domestic violence shelter, religious organization, or other charitable organization that distributes diapers, other hygiene products for infants or children, or feminine personal hygiene products, and that is registered with the Comptroller as a distributor of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products as described in COMAR 03.04.02.17. Subtraction for Corporations. For any taxable year beginning after December 31, 2020, but before January 1, 2024, a corporation may subtract up to $1,000 of donations made by the taxpayer during any taxable year to a qualified charitable entity from federal taxable income to determine Maryland modified income. To claim the subtraction under §B(1) of this regulation, the taxpayer shall file with the income tax return on which the subtraction modification is taken a statement with the following information: The name of each qualified charitable entity to which a donation was made; The value of the donation to each qualified charitable entity identified in §B(2)(a) of this regulation, which the Comptroller may verify with the qualified charitable entity; and Any other information that the Comptroller requires.