For landowners, donating a conservation easement is a way to protect places they love. It’s also a major financial decision. When landowners donate a conservation easement, they give up part of the value of their property — often their family’s biggest asset. Tax incentives offset some of that loss in property value, making conservation a viable option for more landowners.
Federal Tax Incentive
In 2015 Congress enacted one of the most powerful conservation measures in decades: the enhanced federal tax incentive for conservation easement donations.
The permanent conservation easement tax incentive is a powerful tool that helps Americans conserve their land voluntarily.
For land trusts across the country, the permanent incentive represents vastly increased opportunities to protect the special places in their widely varied communities.
- Statutory Language (Land Trust Alliance)
- Using the Conservation Tax Incentive (Land Trust Alliance)
- IRS Memo (6/18/2007)
- Conservation Easements: An Introduction for Private Landowners (PA Land Trust Association)
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