PRC §10280.5: The following terms have the following meanings as used in this division, unless the context clearly requires otherwise: (a) “Authority” means an entity established by the state that requires its memb

The following terms have the following meanings as used in this division, unless the context clearly requires otherwise: (a) “Authority” means an entity established by the state that requires its members, including, but not limited to, local government entities, to adopt a resolution stating their intent to participate. (b) “Department” means the Department of Conservation. (c) “Grant program” means the program established pursuant to Section 10280. (d) “Joint powers authority” means a joint powers authority established pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code that is formed in part to protect agricultural land. (e) “Local government entity” means any city, county, city and county, or district, including, but not limited to, park and open-space districts, resource conservation districts, and other special districts. (f) “Nonprofit organization” means any nonprofit public benefit corporation that has among its purposes the conservation of agricultural lands, and holds a tax exemption, as defined under Section 501(c)(3) of the Internal Revenue Code, and further qualifies as an organization under Section 170(b)(1)(A)(iv) or 170(h)(3) of the Internal Revenue Code.