Md. Code, Economic Development § 5–1201

(a) In this subtitle the following words have the meanings indicated.

(b) “Fund” means the Maryland Nonprofit Development Center Program Fund established under § 5–1204 of this subtitle.

(c) “Nonprofit entity” means a corporation incorporated in the State, or otherwise qualified to do business in the State, that has been determined by the Internal Revenue Service to be exempt from taxation under § 501(c)(3), (4), or (6) of the Internal Revenue Code.

(d) “Program” means the Maryland Nonprofit Development Center Program established under § 5–1202 of this subtitle.

(e) “Qualifying nonprofit entity” means a nonprofit entity:

(1) that has annual revenues not greater than $750,000;

(2) that has been in existence for not more than 10 years; and

(3) whose principal purpose is providing health, education, environmental, agricultural, or social services through community–based programs.