Maryland Statutes
Subtitle 2 - Community Legacy Program
Section 6-203 - Community Development Organization

A corporation, foundation, or other legal entity qualifies as a community development organization if:
        (1)    its purpose is to improve the physical, economic, or social environment of the area where it operates; and
        (2)    no part of its net earnings inures to the benefit of a private shareholder or individual holding an interest in that entity.