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ROBERT L. EHRLICH, JR., Governor Ch. 309
(vii) A homeowners' association.
(4) "Athletic club" means a club organized and operated exclusively for
recreational purposes that is exempt from taxation under § 501(c)(7) of the Internal
Revenue Code.
(5) "Charitable organization" means an organization, institution,
association, society, or corporation that is exempt from taxation under § 501(c)(3) of
the Internal Revenue Code.
(6) "Civic league or organization" means an organization, operated
exclusively for the promotion of social welfare, that is exempt from taxation under §
501(c)(4) of the Internal Revenue Code.
(7) "Community association" means a nonprofit association, corporation,
or other organization that registers with the Secretary of State under § 7-108 of the
State Government Article and:
(i) 1. Is composed of at least 25% of the adult residents OR AT
LEAST 100 ADULT RESIDENTS, WHICHEVER IS LESS, of a local community that:
A. Consists of at least 40 households; and
B. Is defined by specific geographic boundaries in the bylaws
or charter of the organization;
2. At least annually, requires the payment of dues;
3. Promotes social welfare and general civic improvement;
and
4. In the case of a corporation, is in good standing; or
(II) 1. IS COMPOSED OF AT LEAST 100 ADULT RESIDENTS, BUT
LESS THAN 25% OF THE ADULT RESIDENTS OF A LOCAL COMMUNITY THAT:
A. CONSISTS OF AT LEAST 40 HOUSEHOLDS; AND
B. IS DEFINED BY SPECIFIC GEOGRAPHIC BOUNDARIES IN
THE BYLAWS OR CHARTER OF THE ORGANIZATION;
2. WAS ORGANIZED ON OR BEFORE JANUARY 1, 1980 2000,
AND HAS BEEN IN CONTINUOUS OPERATION SINCE THAT DATE; AND
3. MEETS THE REQUIREMENTS OF ITEM (I)2, 3, AND 4 OF THIS
PARAGRAPH; OR
(ii) (III) 1. Is composed of more than one of the organizations
described in item (i) OR ITEM (II) of this paragraph; and
2. Each of those organizations meets the requirements of
item (i) OR ITEM (II) of this paragraph.
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