Pennsylvania Code (Last Updated: April 5, 2016) |
Title 7. AGRICULTURE |
PART V-C. Farmland and Forest Land |
Chapter 138e. Agricultural Conservation Easement Purchase Program |
Section 138e.252. Eligibility of a land trust to register for reimbursement grants
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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.
The provisions of this § 138e.252 adopted April 30, 2004, effective May 1, 2004, 34 Pa.B. 2421.
Notation
This section cited in 7 Pa. Code § 138e.251 (relating to program in general).