The board of commissioners of any county of the second class A may appropriate from county funds moneys for grants to assist boroughs or townships within the county as well as nonprofit organizations in the purchase, acquisition, improvement, equipping or landscaping, including the planting of shrubs and shade trees, of lands, buildings and facilities, and in the case of buildings and facilities, demolition of such, for parks, recreation areas, open space projects and other such outdoor projects and for historic or museum projects. For the purposes of this section, the term "nonprofit organizations" shall mean entities which are tax exempt under section 501(a) of the Internal Revenue Code of 1986, ( Public Law 99-514, 26 U.S.C. § 501(a) ) as amended (or any successor provision thereto); not operated for profit; and organized to:
16 P.S. § 5199.12