eligible entity
(2)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) ofsection 170(h)(4)(A) of title 26; (ii)an organization described insection 501(c)(3) of title 26that is exempt from taxation undersection 501(a) of title 26; or (iii)described in— (I)paragraph (1) or (2) ofsection 509(a) of title 26; or (II)section 509(a)(3) of title 26and is controlled by an organization described insection 509(a)(2) of title 26.