Maryland Code, Housing and Community Development § 6-401

(a) In this subtitle the following words have the meanings indicated.

(b) “Approved project” means a project that the Department approves under § 6-405 of this subtitle.

(c) “Business entity” means a person that conducts a trade or business in the State and is subject to:

(d) “Individual” means an individual as defined under § 10-101 of the Tax--General Article.

(e) “Nonprofit organization” means a nonprofit corporation, foundation, or other legal entity that is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.

(f) “Priority funding area” means a priority funding area under § 5-7B-02 of the State Finance and Procurement Article.

(g) “Redevelopment assistance” means the money that nonprofit organizations spend for labor and materials used directly in the physical improvement of part or all of a priority funding area.