A good place to start here is a comprehensive article:
Traditional definitions of the term dhamma
By John Ross Carter
http://ccbs.ntu.edu.tw/FULLTEXT/JR-PHIL/carter.htm
Pali commentaries give four main meanings of the word 'dhamma':
gu.na - moral quality or action;
desanaa - preaching & instruction;
pariyatti - 9-fold collection of Buddhist scriptures;
nissatta, nijjiiva -- three aruupa-khandhaa: vedanaa, sa~n~naa,
sa'nkhaara (which constitute citta).
Dhammaati gu.na-desanaa-pariyatti-nissattanijjiivavasena cattaaro
dhammaa naama. Tesu-
"Na hi dhammo adhammo ca, ubho samavipaakino;
adhammo niraya.m neti, dhammo paapeti suggatin"ti.
(theragaa. 304; jaa. 1.15.386)-
Aya.m gu.nadhammo naama. "Dhamma.m vo, bhikkhave, desessaami
aadikalyaa.nan"ti (ma. ni. 3.420) aya.m desanaadhammo naama. "Idha
pana, bhikkhave, ekacce kulaputtaa dhamma.m pariyaapu.nanti sutta.m
geyyan"ti (ma. ni. 1.239) aya.m pariyattidhammo naama. "Tasmi.m kho
pana samaye dhammaa honti, khandhaa hontii"ti (dha. sa. 121) aya.m
nissattadhammo naama, nijjiivadhammotipi eso eva. Tesu imasmi.m
.thaane nissattanijjiivadhammo adhippeto. So atthato tayo aruupino
khandhaa vedanaakkhandho sa~n~naakkhandho sa'nkhaarakkhandhoti.
Dhammapada-Atthakatha 1.22
Mr. Rhys-Davids also mentions these four in his dictionary entry on dhamma,
yet the fourth meaning remains unclear. Yet according to the commentaries,
this is the meaning associated with the fourth frame of reference.
Mr. Rhys-Davids writes that it is (4) nissatta-nijiivataa, or "the
phenomenal" as opposed to "the substantial", "the noumenal",
"animistic entity". What does it mean in the context of fourth frame
of reference?
In the third frame of reference the practitioner explores the states
of mind as a whole, but in the fourth frame of reference he explores
the internal dynamics of the constituent parts of the mind, rise and
fall of particular mental factors and phenomena.
Therefore in my opinion the translation 'internal processes of the
mind' would be to the point.
Another option is 'mental qualities', since in the context of the fourth frame of reference "dhamma" refers first and foremost to the seven
factors of awakening and five hindrances. In most authoritative
Vibhanga 199 only these seven plus five are mentioned in the
Dhammaanupassanaaniddeso.
In my opinion calling these factors and hindrances "states" isn't
correct, since they can be present simultaneously, and can be
manifested only in specific occasions. A person with greed doesn't
walk around in a "state" of greed: greed is manifested in specific
occasions.
Secondly, calling these "mind-objects" is too wide a definition, since
here we are talking exactly about factors of Awakening and hindrances.
Even when we read the fourth tetrad of Anapanasati sutta, dealing with
the fourth frame of reference, there is again a clear connection with
abandoning greed and distress through equanimity, which also can be
classified as hindrances and factors of Awakening.
Metta, Dmytro

