; (v) develop Native American event sites and cultural gathering spaces; (vi) expand access to parks and recreational opportunities for individuals of all abilities; and (vii) provide benefits such as community resilience, reduction of urban heat islands, enhanced water or air quality, or habitat for fish or wildlife. (B) Priority In awarding grants to eligible entities under paragraph (1), the Secretary shall give priority to projects that— (i) create or significantly enhance access to park and recreational opportunities in an urban neighborhood or community; (ii) engage and empower underserved communities and youth; (iii) provide employment or job training opportunities for youth or underserved communities; (iv) establish or expand public-private partnerships, with a focus on leveraging resources; and (v) take advantage of coordination among various levels of government. (3) Matching requirement (A) In general Subject to subparagraph (B), as a condition of receiving a grant under paragraph (1), an eligible entity shall provide matching funds in the form of cash or an in-kind contribution in an amount equal to not less than 100 percent of the amounts made available under the grant. (B) Waiver The Secretary may waive all or part of the matching requirement under subparagraph (A) if the Secretary determines that— (i) no reasonable means are available through which the eligible entity can meet the matching requirement