Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Applicant" means a person applying for a tax credit under this chapter.
(2) "Contribution" means cash contributions.
(3) "Department" means the department of revenue.
(4) "Main street trust fund" means the Washington main street trust fund account under RCW
43.360.050.
(5) "Person" has the meaning given in RCW
82.04.030.
(6) "Program" means a nonprofit organization under internal revenue code sections 501(c)(3) or 501(c)(6), with the sole mission of revitalizing a downtown or neighborhood commercial district area, that is designated by the department of archaeology and historic preservation as described in RCW
43.360.010 through
43.360.050.