; and (B) an advisory council established pursuant to section 309(a) of the Federal Land Policy and Management Act of 1976 ( 43 U.S.C. 1739(a) ). (11) Secretary concerned The term Secretary concerned means— (A) the Secretary of Agriculture, with respect to the account established by section 300207(b)(1); and (B) the Secretary of the Interior, with respect to an account established by paragraph (2) or (3) of section 300207(b). 300202. Establishment There is established a federally chartered, nonprofit corporation, to be known as the Forest and Refuge County Foundation , which shall be incorporated in the State of Oregon. 300203. Status and applicable laws (a) Non-Federal entity The Corporation is not— (1) a department, agency, or instrumentality of the United States Government; or (2) subject to title 31. (b) Liability The United States Government shall not be liable for the actions or inactions of the Corporation. (c) Nonprofit corporation The Corporation shall have and maintain the status of the Corporation as a nonprofit corporation exempt from taxation under the Internal Revenue Code of 1986. 300204. Board of Directors (a) Authority The powers of the Corporation shall be vested in a Board of Directors that governs the Corporation. (b) Membership (1) Composition The Board shall be composed of 11 members, of whom— (A) 3 shall be appointed by the Chief of the Forest Service; (B) 2 shall be appointed by the Director of the Bureau of Land Management; and (C) 6 shall be appointed by the Secretary of the Treasury. (2) Qualifications In making appointments under paragraph (1), the agency heads shall— (A) appoint members who represent the various regions of the United States; and (B) ensure that the membership of the Board is— (i) apolitical; and (ii) fairly balanced in terms of— (I) the points of view represented