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<regulation prefix="Regulation" num=".01" citation="COMAR 03.10.01.01" title_num="03" subtitle_num="10" chapter_num="01" heading="Definitions.">
  <paragraph num="A.">
    <text>In this chapter, the following terms have the meanings indicated.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Terms Defined.</text>
    <paragraph num="(1)">
      <text>Charity.</text>
      <paragraph num="(a)">
        <text>“Charity” means a charitable organization that:</text>
        <paragraph num="(i)">
          <text>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</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>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.</text>
        </paragraph>
      </paragraph>
      <paragraph num="(b)">
        <text>“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.</text>
      </paragraph>
      <paragraph num="(c)">
        <text>“Charity” does not include a political party, political committee, political club, or an agency of the State government, or of a political subdivision.</text>
      </paragraph>
      <paragraph num="(d)">
        <text>“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.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(2)">
      <text>“Eligible organization” has the meaning stated in Criminal Law Article, §12-304(a), Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>“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.</text>
    </paragraph>
    <paragraph num="(4)">
      <text>“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.</text>
    </paragraph>
    <paragraph num="(5)">
      <text>“Reporting year” means July 1 through June 30.</text>
    </paragraph>
    <paragraph num="(6)">
      <text>“Slot machine” has the meaning stated in Criminal Law Article, §12-301, Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(7)">
      <text>War Veterans’ Organization.</text>
      <paragraph num="(a)">
        <text>“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.</text>
      </paragraph>
      <paragraph num="(b)">
        <text>“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.</text>
      </paragraph>
    </paragraph>
  </paragraph>
</regulation>