Who can hold a conservation easement?
A. An easement holder should be chosen with great care, and it is recommended that a national organization be selected. A donor must be sure that the holder has the expertise, time and financial commitment to protect the property indefinitely. In order to take advantage of the tax benefits of the donation, one condition is that the owner must grant the easement to a public agency or a conservation organization that qualifies as a public charity under Internal Revenue Code Section 501 (c)(3).
