N.M. Admin. Code § 10.10.2.8
Eligible applicants are limited to local units of government only. A unit of local government is : a town, township, village, parish, city, county, or other general purpose political subdivision of a state; any law enforcement district or judicial enforcement district that is established under applicable state law and has authority to, in a manner independent of other state entities, establish a budget and impose taxes; or federally recognized Indian tribe or Alaskan native organization that performs law enforcement functions as determined by the secretary of the interior. In addition, local units of government who are eligible to receive a direct award through the bureau of justice assistance are not eligible to apply to the department of public safety for JAG funding. The department of public safety will accept applications for private or for profit businesses, limited to the evaluation component only.
N.M. Admin. Code § 10.10.2.8