; or (ii) has owned forest land for not more than 10 years; and (B) meets such other criteria as the Secretary may establish. (2) Eligible entity The term eligible entity means— (A) an agency of State or local government or an Indian Tribe (including a land resource council established under State law); 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 private land (which shall include land owned by any organization described in paragraph (2)(B) and land owned by any other private entity, without any eligibility requirement in addition to the eligibility requirements established by this subtitle) or Tribal land— (A) that is— (i) forest land; or (ii) being restored to forest land; (B) in the case of a forest land easement— (i) that is subject to a pending offer for purchase of a forest land easement from an eligible entity; and (ii) (I) the enrollment of which would protect forest uses and related conservation values by conserving land; or (II) the protection of which will further a State or local policy consistent with the purposes of the program; and (C) in the case of a forest reserve easement, the enrollment of which will maintain, restore, enhance, or otherwise measurably— (i) increase the likelihood of recovery of a species that is listed as endangered or threatened under section 4 of the Endangered Species Act of 1973 ( 16 U.S.C. 1533 )