# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 19 — Special Registration Numbers and Plates for Members of Certain Nonprofit Organizations

#### Regulation .04 Organization Requirements.

*COMAR 11.15.19.04*

For members of nonprofit organizations, the following special requirements apply:

A. The organization is nonprofit as evidenced by a:

  (1) Determination Letter from the Internal Revenue Service (Letter 947 or equivalent) as to qualification for exemption from taxation under §501 of the Internal Revenue Code,

  (2) Certificate of Registration as a charitable organization under Article 41, §3-202, Annotated Code of Maryland, issued by the Secretary of State, or

  (3) Valid certificate of exemption issued by the Comptroller of the Treasury as to qualification for exemption from sales taxation under Tax-General Article, §11-204, Annotated Code of Maryland; and

B. At least 25 members apply for special registration under this chapter for the initial manufacture of special registration plates.