Any nonprofit organization that qualifies for exemption from Federal income tax under Section 501(c)(3) of the Federal Internal Revenue Code and that owns land in the State of New Jersey and makes that land available for public use for recreation and conservation purposes is eligible to make application under this program.
N.J. Admin. Code § 7:35-1.3
See: 39 N.J.R. 2701(a), 40 N.J.R. 147(a).
Substituted the first occurrence of "that" for "which", inserted "Federal" and the second occurrence of "that", and inserted "and makes that land available for public use for recreation and conservation purposes".