1138                            Laws of Maryland                      [Ch. 350

not affect or change the status of any property described in Section
8(6 7)(e) of this Article.

(c)    Churches

Property owned by a religious group or organization and actually
used exclusively for public religious worship, including parsonages
and convents, and property owned by any such group or organization
and actually used exclusively for educational purposes.

(d)    Cemeteries

Property owned by persons or religious groups and actually used
exclusively for the burial of dead persons, and property owned by a
cemetery or mausoleum company and used for the burial of dead per-
sons which company is not operated for pecuniary profit and which
does not accumulate profits for any purpose other than the main-
tenance or improvement of the property.

(e)    Charitable, Benevolent, and Educational Property

Property owned by (1) any incorporated or unincorporated non-
profit hospitals, and asylums (but not exceeding 100 acres of land
appurtenant to any hospital or asylum); and OR by (2) any nonprofit
charitable, fraternal, benevolent, educational, or literary institutions
or organizations, including public libraries subject to the provisions
of Chapter 16 of Article 77 of this Code and nonpolitical, nonstock
women's clubs (but not exceeding 100 acres of land outside of any
city appurtenant to any institution or organization); when any of
such property described above is actually used exclusively for and
necessary for charitable, benevolent, or educational purposes (in-
cluding athletic programs and activities of an educational institu-
tion) in the promotion of the general public welfare of the people of
the State. In the case of fraternal organizations, the exemption shall
extend only to those existing solely for the mutual benefit of their
members and beneficiaries, which have a lodge system with ritualistic
form, of work and a representative form of government, and this
term shall not mean any college or high school fraternities or sorori-
ties or other fraternal organizations with membership which is re-
stricted wholly or largely to students or graduates of educational
institutions or professional schools. This exemption shall also extend
to any property used for the purposes set out in this subsection, which
is held by a corporation or association or by trustees for the sole
benefit of any of the above organizations.

(f)    Veterans' Organizations

Property owned by a national organization of veterans of the
armed services of the United States whether or not incorporated by
the United States Congress, including, but not limited to, the 29th
Division Association of World War I, and the Society of the Cin-
cinnati of Maryland, or owned by any department, State, or local
unit, chapter, branch, or post, whether incorporated or not, of such
organizations, and actually used exclusively for and necessary for the
purposes of the organization.

(g)    Dwelling Houses of Disabled Veterans and Blind Persons

(1) The Property PROPERTY of any citizen and resident of the
State who is honorably discharged or released under honorable cir-
cumstances from active service in any branch of the armed forces, who