# COMAR Title 13A — State Board of Education

## Subtitle 05 — Special Instructional Programs

### Chapter 13 — State-Aided Educational Institutions

#### Regulation .02 Definitions.

*COMAR 13A.05.13.02*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Board” means the Maryland State Board of Education.

  (2) “Department” means the Maryland State Department of Education.

  (3) “Nonprofit organization” means an organization that:

    (a) Is based in the State;

    (b) Is incorporated or registered under the laws of the State;

    (c) Is exempt from federal income tax under §501(c)(3), (4), or (6) of the Internal Revenue Code; and

    (d) Is current in the payment of all tax obligations to the State or any unit or subdivision of the State.