Ch. 110

LAWS OF MARYLAND

(ii) Is a nonprofit, nonstock corporation that:

1. Is exempt from federal income tax
under § 501(c)(3) or (4) of the Internal Revenue Code [of 1954,
as amended]; and

2. Receives less than 50 percent of its
annual operating budget from a local government.

SUBTITLE 47. TAX ON DIRECT PREMIUMS

632.

(a)  (2) The tax rate is [1%] ZERO % in the case of
considerations for annuities and 2% in the case of all other
premiums (except property insurance written by domestic mutual
insurance companies) without deduction for any cause whatever
except as provided in subsection (b) of this section.

[633.

The rate of tax imposed under § 632 of this subtitle with
respect to premiums received from annuity contracts shall be zero
% on premiums received during the calendar year 1968 and
thereafter. ]

Article 49B - Human Relations Commission

15.

For the purposes of this subtitle:

(b)  The term "employer" means a person engaged in an
industry or business who has fifteen or more employees for each
working day in each of twenty or more calendar weeks in the
current or preceding calendar year; and any agent of such a
person, such term does include the State of Maryland to the
extent as may be provided in this article but such term does not
include a bona fide private membership club (other than a labor
organization) which is exempt from taxation under § 501 (c) of
the Internal Revenue Code [of 1954].

24.

Nothing in this subtitle shall prohibit a religious
organization, association, or society, or any nonprofit
institution or organization operated, supervised, or controlled
by or in conjunction with a religious organization, association,
or society, from limiting the sale, rental, or occupancy of
dwellings which it owns or operates for other than a commercial
purpose to persons of the same religion, or from giving
preferences to such persons, unless membership in such religion
is restricted on account of race, color, or national origin.

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