Maryland Statutes

§ 5-407

Maryland·Article gcj Courts and Judicial Proceedings·Title 5
(a)(1) In this section the following words have the meanings indicated.
(2)“Association or organization” means:
(i)A business league;
(ii)A charitable organization;
(iii)A civic league;
(iv)A club;
(v)A labor, agricultural, or horticultural organization; or
(vi)A local association of employees.
(3)“Business league” means a league, chamber of commerce, real estate board, or board of trade that is exempt from taxation under § 501(c)(6) of the Internal Revenue Code.
(4)“Charitable organization” means an organization, institution, association, society, or corporation that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.

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