(a) In this subtitle the following words have the meanings indicated.
(b) “Department” means the Department of Natural Resources.
(c) “Grant Fund” means the Land Trust Grant Fund established under § 3-2A-02 of this subtitle.
(d) “Land trust” means a qualified conservation organization that:
(1) Is a qualified organization under § 170(h)(3) of the Internal Revenue Code and regulations adopted under § 170(h)(3); and
(2) Has executed a cooperative agreement with the Maryland Environmental Trust.
(e) “Trust” means the Maryland Environmental Trust.