EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0254*
SENATE BILL 254
C2 3lr2686
CF HB 72
By: Senator Hester
Introduced and read first time: January 25, 2023
Assigned to: Judicial Proceedings
A BILL ENTITLED
AN ACT concerning 1
Business Regulation – Charitable Contribution – Definition 2
FOR the purpose of altering the definition of “charitable contribution” to exclude donations 3
of property made with a certain intent and an authorization for or a discount on the 4
use of certain services or materials, equipment, or facilities for purposes of provisions 5
of law regulating charitable organizations and charitable representatives; and 6
generally relating to charitable contributions. 7
BY repealing and reenacting, without amendments, 8
Article – Business Regulation 9
Section 6–101(a) 10
Annotated Code of Maryland 11
(2015 Replacement Volume and 2022 Supplement) 12
BY repealing and reenacting, with amendments, 13
Article – Business Regulation 14
Section 6–101(c) 15
Annotated Code of Maryland 16
(2015 Replacement Volume and 2022 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Business Regulation 20
6–101. 21
(a) In this title the following words have the meanings indicated. 22
(c) (1) “Charitable contribution” means a contribution made on a 23
representation that it will be used for a charitable purpose. 24 2 SENATE BILL 254
(2) “Charitable contribution” includes the payment, transfer, or 1
enforceable pledge of financial help, including money, credit, property, or services. 2
(3) “Charitable contribution” does not include: 3
(i) an unsolicited gift; 4
(ii) a government grant or government money; 5
(iii) membership assessments, dues, or fines; 6
(iv) a payment for property sold or services rendered by a charitable 7
organization, unless the property is sold or the services are rendered in connection with a 8
charitable solicitation; [and] 9
(v) a public safety contribution as defined in subsection (j) of this 10
section; 11
(VI) A DONATION OF PROPER TY THAT IS INTENDED TO BE 12
REDISTRIBUTED WITHOU T CHARGE FOR A BENEV OLENT, EDUCATIONAL , 13
ELEEMOSYNARY , HUMANE, PATRIOTIC, PHILANTHROPIC , OR RELIGIOUS PURPOSE ; 14
AND 15
(VII) AN AUTHORIZATION FOR OR A DISCOUNT ON THE USE OF 16
SERVICES OR MATERIAL S, EQUIPMENT, OR FACILITIES , INCLUDING THOSE 17
RELATING TO: 18
1. ADVERTISING; AND 19
2. BROADCAST AIRTIME , INCLUDING PUBLIC SER VICE 20
ANNOUNCEMENTS . 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 22
October 1, 2023. 23