What are qualifying conservation purposes under IRS regulations?
• Preservation of land areas of outdoor recreation for use by, or the education of, the general public; • The protection of relatively natural habitats of fish, wildlife, or plants, or similar ecosystems; • The preservation of open space – including farmland and forestland – for the scenic enjoyment of the general public, or pursuant to a clearly delineated governmental conservation policy; in either case, such open-space preservation must yield a significant public benefit; • The preservation of a historically important land area or a certified historic structure.
