; and (ii) shall increase the program share for an Indian tribe or tribal organization to not less than 95 percent of the cost described in subsection (a)(2)(B). (C) Non-program share The eligible entity may provide the non-program share of the cost— (i) in cash or in-kind, fairly evaluated, including plant, equipment, or services; and (ii) from State, local, tribal or private (including philanthropic) sources and, in the case of an Indian tribe or tribal organization, from Federal sources. 176C. Year-round employment competitive grant program (a) In general (1) Grants Using the amounts made available under 176A(a)(2), the Secretary shall award, on a competitive basis, planning and implementation grants. (2) General use of funds The Secretary shall award the grants to assist eligible entities by paying for the program share of the cost of— (A) in the case of a planning grant, planning a year-round youth employment program to provide subsidized year-round employment opportunities; and (B) in the case of an implementation grant, implementation of such a program to provide such opportunities. (b) Periods and amounts of grants The planning grants shall have the periods and amounts described in section 176B(b)(1). The implementation grants shall have the periods and grants described in section 176B(b)(2). (c) Eligible entities (1) In general To be eligible to receive a planning or implementation grant under this section, an entity shall, except as provided in paragraph (2)— (A) be a— (i) State, local government, or Indian tribe or tribal organization, that meets the requirements of section 176B(c)(2); or (ii) community-based organization that meets the requirements of section 176B(c)(3); and (B) meet the requirements for a planning or implementation grant, respectively, specified in section 176B(c)(4). (2) Year-round youth employment programs For purposes of paragraph (1), any reference in section 176B(c)— (A) to a summer youth employment program shall be considered to refer to a year-round youth employment program