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Session Laws, 1986
Volume 768, Page 44   View pdf image
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44

LAWS OF MARYLAND

Ch. 5

financial assistance will be used for a charitable purpose,
organization, or cause. It includes:

(2)     An announcement to the news media for further

dissemination by it of an appeal or campaign seeking

contributions from the public for one or more charitable
purposes[.];

DRAFTER'S NOTE: This corrects an error in punctuation in
Article 41, § 103A by replacing a period with a
semicolon.

The error occurred in Ch. 679 of the Acts of the
General Assembly of 1976.

The error was noted by the Michie Company.

103C.

[(a)] The following charitable organizations are exempt
from the requirements of this subtitle, but only if they do not
employ a professional solicitor:

(1)  Persons requesting contributions for the relief
of individuals specified by name at the time the solicitation is
made if the gross amount of the contributions collected, without
any deductions, are turned over to the named beneficiaries for
their use.

(2)  A charitable organization which does not intend
to solicit and does not actually receive contributions from the
public in excess of $25,000 during the year for which a
registration statement and annual report would otherwise be
required, if (i) all of its fund-raising activities are carried
on by persons who are unpaid for their services, and (ii) no part
of its assets or income inures to the benefit of or is paid to
any officer or member of the organization.

(3)  An organization which solicits only from among
its members. A person who is granted a membership upon making a
contribution as the result of solicitation is not a member for
purposes of this exemption. In the case of an accredited school,
college, or university, the students, alumni, their parents, past
and present board members, and school personnel shall be
considered members of the organization.

(4)  A bona fide religious organization, its parent,
or a school affiliated with it, if the religious organization,
its parent, or the affiliated school has received a declaration
of current tax-exempt status from the government of the United
States.

DRAFTER'S NOTE: This corrects a stylistic error in Article
41, § 103C by removing a subsection designation (a).

 

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Session Laws, 1986
Volume 768, Page 44   View pdf image
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