Establishes NJ State Parks and Open Space Foundation.

New Jersey Assembly Bill A2374 establishes the New Jersey State Parks and Open Space Foundation, a nonprofit organization separate from state government. The foundation will raise tax-deductible funds to support specific improvements and programming in state, county, and municipal parks and open spaces - including park renovations, accessibility enhancements, and educational activities - beyond routine operations. Governed by a 12-member board (including state officials and public members with environmental expertise), it must direct all funds to projects that expand recreational access, conservation, and equitable use of park resources. All funds raised supplement, but do not replace, existing state and federal park funding.