What conservation purposes are recognized by the Internal Revenue Service?
To qualify as a charitable contribution for federal tax purposes, an easement must be perpetual, must be made to a qualified Grantee, and it must meet one or more of the following conservation purposes. • Preservation of land for public outdoor recreation or education; • Protection of relatively natural habitats of fish, wildlife, or plants; • Preservation of open space including farm and forest land; • Preservation of historically important land or buildings; To determine whether the land will qualify under one or more of these conservation purposes, a natural resource inventory including maps, photographs of existing buildings and roads, a description of natural habitats, and a survey of wildlife should be prepared. The inventory allows the owner to decide which conservation purpose is met and will distinguish ecologically sensitive areas from other areas that might be appropriate for limited development or other uses. Return to top.
