eligible entity
(3) Eligible entity The term “eligible entity” means— (A) an agency of State or local government or an Indian tribe (including a farmland protection board or land resource council established under State law); or (B) an organization that is— (i) organized for, and at all times since the formation of the organization has been operated principally for, 1 or more of the conservation purposes specified in clause (i), (ii), (iii), or (iv) of section 170(h)(4)(A) of title 26 ; (ii) an organization described in section 501(c)(3) of title 26 that is exempt from taxation under section 501(a) of title 26 ; or (iii) described in— (I) paragraph (1) or (2) of section 509(a) of title 26 ; or (II) section 509(a)(3) of title 26 and is controlled by an organization described in section 509(a)(2) of title 26 .