In this chapter, the following terms have the meanings indicated. Terms Defined. “Act” means Housing and Community Development Article, Title 4, Subtitle 2, Annotated Code of Maryland. “Administration” means the Community Development Administration, an agency in the Division of Development Finance of the Department of Housing and Community Development. “Department” means the Department of Housing and Community Development. “Director” means the Director of the Administration. “Families of limited income” means families or individuals whose incomes do not exceed upper income limits established by the Secretary in accordance with Regulation .05 of this chapter. “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended, and any applicable regulations promulgated under it. “Local government” means any of the 23 counties of the State, the Mayor and City Council of Baltimore, and any municipal corporation subject to the provisions of Article XI-E of the Constitution. “Nonprofit organization” means an organization whose organizational documents include among its charitable purposes the provision of housing to special needs populations, and which is currently recognized by the Internal Revenue Service as a tax-exempt organization under §501(c)(3) of the Internal Revenue Code. “Project” means a special housing facilities project. “Secretary” means the Secretary of Housing and Community Development. “Special housing facility” means a special housing facility under the Act that does not constitute residential rental housing for family units within the meaning of §145(d) of the Internal Revenue Code. “Special needs populations” means individuals with disabilities or special housing needs, including those who are developmentally or mentally disabled, physically or mentally handicapped, elderly, or juveniles in need of direct supervision, or otherwise in need of assistance due to special personal characteristics or circumstances. “Sponsor” means a borrower on a loan made by the Administration to finance a project and includes its successors and assigns by operation of law or as approved by the Administration or the Maryland Housing Fund.