# COMAR Title 05 — Department of Housing and Community Development

## Subtitle 14 — Neighborhood and Community Assistance Program

### Chapter 02 — Endow Maryland

#### Regulation .01 General.

*COMAR 05.14.02.01*

This chapter prescribes the policies, procedures, and authorizations for allocating tax credits to taxpayers that donate to qualified permanent endowment funds of eligible community foundations for the benefit of charitable causes in the State of Maryland.