For the purpose of permitting an individual who participates in an agency’s program to apply for the subtraction modification under Tax-General Article, §10-208, Annotated Code of Maryland, an agency’s program is required to be approved by the Commission. Commission approval of an agency’s program, at a minimum, requires: The program to comply with the definition of a police auxiliary or reserve volunteer program in Regulation .02 of this chapter; The program to be incorporated in the agency’s rules and regulations; The program to be supervised by a permanent agency employee; An individual to successfully complete a related orientation or training program before the agency may approve the individual to participate in the program; The agency to maintain a list of individuals approved to participate in the program; That an individual is not compensated, except reimbursement for nominal expenses and meals, for participation in the program; and The agency to maintain information concerning program approval and an individual’s program participation necessary to support reporting requirements under Tax-General Article, §§10-208(l)(3) and (5), Annotated Code of Maryland, and Regulation .07 of this chapter.