2007 California Public Resources Code Chapter 2. Definitions

CA Codes (prc:37002)

37002.  As used in this division, the following terms have the
following meanings:
   (a) "Approval" or "approval for acceptance" means the board's
approval of the granting of a tax credit for a donation of property
pursuant to the program.
   (b) "Board" means the Wildlife Conservation Board created pursuant
to Article 2 (commencing with Section 1320) of Chapter 4 of Division
20 of the Fish and Game Code.
   (c) "Conservation easement" means a conservation easement, as
defined by Section 815.1 of the Civil Code, that is contributed in
perpetuity.
   (d) "Department" means any entity created by statute within the
Resources Agency and authorized to hold title to land, or the
Resources Agency.
   (e) (1) "Designated nonprofit organization" means a nonprofit
organization qualified under Section 501(c)(3) of Title 26 of the
United States Code that has as a principal purpose the conservation
of land and water resources and that is designated by a local
government or a department to accept property pursuant to this
division in lieu of the local government or a department.  In order
to be eligible to receive a donation of property pursuant to this
division, a nonprofit organization shall have experience in land
conservation.
   (2) If bond funds are used pursuant to Chapter 7 (commencing with
Section 37030), the designated nonprofit organization shall also meet
the eligibility requirements specified in the relevant provision of
the applicable bond act, for a nonprofit organization.
   (f) "Donee" means any of the following:
   (1) A department to which a donor has applied to donate property.

   (2) A local government that has filed a joint application with a
donor requesting approval of a donation of property to that local
government.
   (3) A designated nonprofit organization.
   (g) "Donor" means a property owner that donates, or submits an
application to donate, property pursuant to the program.
   (h) (1) "Local government" means any city, county, city and
county, or any district, as defined in Section 5902 or in Division 26
(commencing with Section 35100), or any joint powers authority made
up of one or more of those entities or those entities and
departments.
   (2) If bond funds are used pursuant to Chapter 7 (commencing with
Section 37030), "local government" also includes any other local
government entity eligible to receive bond funds pursuant to the
relevant provision of the applicable bond act.
   (i) "Program" means the Natural Heritage Preservation Tax Credit
Program authorized by this division.
   (j) "Property" means any real property, and any perpetual interest
therein, including land, conservation easements, and land containing
water rights, as well as water rights.
   (k) "Secretary" means the Secretary of the Resources Agency.