; or (B) an organization that is— (i) organized for, and at all times since the formation of the organization has been operated principally for, 1 or more of the conservation purposes specified in clause (i), (ii), (iii), or (iv) of section 170(h)(4)(A) of the Internal Revenue Code of 1986; (ii) an organization described in section 501(c)(3) of that Code that is exempt from taxation under section 501(a) of that Code; or (iii) described in— (I) paragraph (1) or (2) of section 509(a) of that Code; or (II) section 509(a)(3) of that Code and is controlled by an organization described in section 509(a)(2) of that Code. (3) Eligible land The term eligible land means— (A) private or Tribal land— (i) that is subject to a pending offer for purchase of an urban agricultural land easement from an eligible entity; (ii) that is potentially or currently physically suitable for use as cropland and other attendant agricultural activities; (iii) the use of which for agricultural activities does not pose a threat to the human health of those working the land or the public, due to levels of environmental contaminants on the land or in the subsurface of the land; and (iv) (I) that is currently vacant; (II) that is in tax delinquency; (III) that is a brownfield site, as defined in section 101(39) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ( 42 U.S.C. 9601(39) ); (IV) that is currently being used for urban agriculture purposes; or (V) the protection of which will further a State or local policy consistent with the purposes of the program