In this subtitle the following words have the meanings indicated. “Department” means the Department of Natural Resources. “Grant Fund” means the Land Trust Grant Fund established under § 3-2A-02 of this subtitle. “Land trust” means a qualified conservation organization that: Is a qualified organization under § 170(h)(3) of the Internal Revenue Code and regulations adopted under § 170(h)(3); and Has executed a cooperative agreement with the Maryland Environmental Trust. “Trust” means the Maryland Environmental Trust.