(a) Appropriations.--The county commissioners may appropriate county money for grants to assist municipal corporations and authorities within the county, as well as nonprofit organizations, in the purchase, acquisition, improvement, equipping or landscaping of the following: (1) lands; (2) buildings and facilities, along with the demolition of buildings and facilities; (3) parks, recreation areas, open space projects and other outdoor projects; and (4) historic and museum projects. (b) Definitions.--As used in this section, the term 'nonprofit organization' shall mean an entity which is tax exempt under section 501(a) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 501(a)), as amended, or any successor provisions, not operated for profit and organized to: (1) preserve or conserve open space, natural resources or natural habitats; (2) promote outdoor recreation and the acquisition and development of facilities related thereto; or (3) preserve sites of historical significance.
Pennsylvania Legal Code