Federal Tax Incentives

Code, criteria, forms, rulings and more. PEC provided this summary of the tax benefits of conservation easements for informational purposes only. Please consult your attorney and/or accountant for professional advice.

Internal Revenue Service Code - 170h

What is a qualified conservation contribution (pdf 22.3kb)?

Treasury Regulations -Section 170a

Further guidance on qualified conservation contributions (pdf 90.5kb).

IRS - Form 8283 Instructions

Instructions for Form 8283 (pdf 62.4 kb)

IRS - Form 8283

Noncash Charitable Contributions (pdf 237.3kb).

Land Conservation Case Law Summaries

Released in September 2007 by the Land Trust Alliance

Relevant IRS Notices and Comments

Guidance from the IRS on qualified conservation contributions.

Land Conservation (540) 347-2334

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