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Ch. 26
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PARRIS N. GLENDENING, Governor
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through (6) of this subtitle", pertaining to certain nonprofit organizations
that qualify to operate tip jars, is substituted for the former reference to
"an organization ... subject to [§ 13-2435(e) of this subtitle]" for clarity and
consistency with the scope provision in subsection (c) of this section.
In subsection (e)(3) of this section, the specific reference to "the officer of
the organization" is substituted for the former vague reference to "an
individual" who files a report for clarity and consistency with subsection
(e)(2)(i) of this section,
Defined terms: "County commissioners" § 13-2401
"Person" § 1-101
"Tip jar" § 13-2414
"Tip jar license" § 13-2414
"Tip jar packet" § 13-2414
13-2425. SAME — TERM; TRANSFER PROHIBITED.
(A) TERM OF LICENSE.
A TIP JAR LICENSE EXPIRES ON THE FIRST JULY 1 AFTER ITS EFFECTIVE DATE.
(B) LICENSE NONTRANSFERABLE.
A TIP JAR LICENSE IS NOT TRANSFERABLE.
REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 27, § 255C(i).
Defined term: "Tip jar license" § 13-2414
13-2426. TEMPORARY LICENSE.
(A) LICENSE AUTHORIZED.
BY REGULATION, THE COUNTY COMMISSIONERS MAY ESTABLISH A
TEMPORARY TIP JAR LICENSE FOR A NONPROFIT ORGANIZATION THAT DESIRES TO
RAISE MONEY SOLELY FOR AN ATHLETIC, CHARITABLE, OR EDUCATIONAL PURPOSE
THAT:
(1) MEETS THE REQUIREMENTS FOR A CHARITABLE CONTRIBUTION
UNDER § 170(C) OF THE INTERNAL REVENUE CODE; AND
(2) DOES NOT BENEFIT A:
(I) LAW ENFORCEMENT AGENCY;'
(II) LAW ENFORCEMENT FRATERNAL ORGANIZATION;
(III) POLITICAL CLUB, POLITICAL COMMITTEE, OR POLITICAL
PARTY; OR
(IV) UNIT OF THE STATE GOVERNMENT OR OF A POLITICAL
SUBDIVISION OF THE STATE OTHER THAN:
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- 959 -
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