In this subtitle, “private foundation” means a Maryland corporation which is a private foundation as defined in § 509(a) of the Internal Revenue Code.

Added by Acts 1975, c. 311, § 2, eff. July 1, 1975. Amended by Acts 1976, c. 90; Acts 1988, c. 110, § 1.

Formerly Art. 23, § 445.