(1) “Board” means the governing body of the Tennessee heritage conservation trust fund;
(2) “Nonprofit organization” means an entity that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code, codified in 26 U.S.C. § 501(a) as an organization described in § 501(c)(3) of the Internal Revenue Code, codified in 26 U.S.C. § 501(c)(3); and
(3) “Trust fund” means the Tennessee heritage conservation trust fund.
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