To be eligible to register with the State Board in accordance with § 138e.253 (relating to registration of eligible land trust) and to receive reimbursement grants under the Land Trust Reimbursement Grant Program, a land trust shall be a tax-exempt institution under section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C.A. § 501(c)(3)) and include the acquisition of agricultural conservation easements or other conservation easements in its stated purpose.

Source

The provisions of this § 138e.252 adopted April 30, 2004, effective May 1, 2004, 34 Pa.B. 2421.

Cross References

This section cited in 7 Pa. Code § 138e.251 (relating to program in general).