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§1.170A-14 Qualified conservation contributions.
(a) Qualified conservation contributions. A deduction under section 170 is generally not allowed for a charitable
contribution of any interest in property that consists of less than the donor's entire interest in the property other than certain
transfers in trust (see §1.170A-6 relating to charitable contributions in trust and §1.170A-7 relating to contributions not in
trust of partial interests in property). However, a deduction may be allowed under section 170(f)(3)(B)(iii) for the value of a
qualified conservation contribution if the requirements of this section are met. A qualified conservation contribution is the
contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes. To be
eligible for a deduction under this section, the conservation purpose must be protected in perpetuity.
(b) Qualified real property interest—(1) Entire interest of donor other than qualified mineral interest. (i) The entire
interest of the donor other than a qualified mineral interest is a qualified real property interest. A qualified mineral interest is
the donor's interest in subsurface oil, gas, or other minerals and the right of access to such minerals.
(ii) A real property interest shall not be treated as an entire interest other than a qualified mineral interest by reason of
section 170(h)(2)(A) and this paragraph (b)(1) if the property in which the donor's interest exists was divided prior to the
contribution in order to enable the donor to retain control of more than a qualified mineral interest or to reduce the real
property interest donated. See Treasury regulations §1.170A-7(a)(2)(i). An entire interest in real property may consist of an
undivided interest in the property. But see section 170(h)(5)(A) and the regulations thereunder (relating to the requirement
that the conservation purpose which is the subject of the donation must be protected in perpetuity). Minor interests, such as
rights-of-way, that will not interfere with the conservation purposes of the donation, may be transferred prior to the
conservation contribution without affecting the treatment of a property interest as a qualified real property interest under this
paragraph (b)(1).
(2) Perpetual conservation restriction. A “perpetual conservation restriction” is a qualified real property interest. A
“perpetual conservation restriction” is a restriction granted in perpetuity on the use which may be made of real
property—including, an easement or other interest in real property that under state law has attributes similar to an
easement (e.g., a restrictive covenant or equitable servitude). For purposes of this section, the terms easement,
conservation restriction, and perpetual conservation restriction have the same meaning. The definition of perpetual
conservation restriction under this paragraph (b)(2) is not intended to preclude the deductibility of a donation of affirmative
rights to use a land or water area under §1.170A-13(d)(2). Any rights reserved by the donor in the donation of a perpetual
conservation restriction must conform to the requirements of this section. See e.g., paragraph (d)(4)(ii), (d)(5)(i), (e)(3), and
(g)(4) of this section.
(c) Qualified organization—(1) Eligible donee. To be considered an eligible donee under this section, an organization
must be a qualified organization, have a commitment to protect the conservation purposes of the donation, and have the
resources to enforce the restrictions. A conservation group organized or operated primarily or substantially for one of the
conservation purposes specified in section 170(h)(4)(A) will be considered to have the commitment required by the
preceding sentence. A qualified organization need not set aside funds to enforce the restrictions that are the subject of the
contribution. For purposes of this section, the term qualified organization means:
(i) A governmental unit described in section 170(b)(1)(A)(v);
(ii) An organization described in section 170(b)(1)(A)(vi);
(iii) A charitable organization described in section 501(c)(3) that meets the public support test of section 509(a)(2);
(iv) A charitable organization described in section 501(c)(3) that meets the requirements of section 509(a)(3) and is
controlled by an organization described in paragraphs (c)(1) (i), (ii), or (iii) of this section.
(2) Transfers by donee. A deduction shall be allowed for a contribution under this section only if in the instrument of
conveyance the donor prohibits the donee from subsequently transferring the easement (or, in the case of a remainder
interest or the reservation of a qualified mineral interest, the property), whether or not for consideration, unless the donee
organization, as a condition of the subsequent transfer, requires that the conservation purposes which the contribution was
originally intended to advance continue to be carried out. Moreover, subsequent transfers must be restricted to
organizations qualifying, at the time of the subsequent transfer, as an eligible donee under paragraph (c)(1) of this section.
When a later unexpected change in the conditions surrounding the property that is the subject of a donation under
paragraph (b)(1), (2), or (3) of this section makes impossible or impractical the continued use of the property for
conservation purposes, the requirement of this paragraph will be met if the property is sold or exchanged and any proceeds
are used by the donee organization in a manner consistent with the conservation purposes of the original contribution. In
the case of a donation under paragraph (b)(3) of this section to which the preceding sentence applies, see also paragraph
(g)(5)(ii) of this section.
(d) Conservation purposes—(1) In general. For purposes of section 170(h) and this section, the term conservation
purposes means—

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(i) The preservation of land areas for outdoor recreation by, or the education of, the general public, within the meaning
of paragraph (d)(2) of this section,
(ii) The protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem, within the meaning of
paragraph (d)(3) of this section,
(iii) The preservation of certain open space (including farmland and forest land) within the meaning of paragraph (d)(4)
of this section, or
(iv) The preservation of a historically important land area or a certified historic structure, within the meaning of
paragraph (d)(5) of this section.
(2) Recreation or education—(i) In general. The donation of a qualified real property interest to preserve land areas for
the outdoor recreation of the general public or for the education of the general public will meet the conservation purposes
test of this section. Thus, conservation purposes would include, for example, the preservation of a water area for the use of
the public for boating or fishing, or a nature or hiking trail for the use of the public.
(ii) Access. The preservation of land areas for recreation or education will not meet the test of this section unless the
recreation or education is for the substantial and regular use of the general public.
(3) Protection of environmental system—(i) In general. The donation of a qualified real property interest to protect a
significant relatively natural habitat in which a fish, wildlife, or plant community, or similar ecosystem normally lives will meet
the conservation purposes test of this section. The fact that the habitat or environment has been altered to some extent by
human activity will not result in a deduction being denied under this section if the fish, wildlife, or plants continue to exist
there in a relatively natural state. For example, the preservation of a lake formed by a man-made dam or a salt pond formed
by a man-made dike would meet the conservation purposes test if the lake or pond were a nature feeding area for a wildlife
community that included rare, endangered, or threatened native species.
(ii) Significant habitat or ecosystem. Significant habitats and ecosystems include, but are not limited to, habitats for
rare, endangered, or threatened species of animal, fish, or plants; natural areas that represent high quality examples of a
terrestrial community or aquatic community, such as islands that are undeveloped or not intensely developed where the
coastal ecosystem is relatively intact; and natural areas which are included in, or which contribute to, the ecological viability
of a local, state, or national park, nature preserve, wildlife refuge, wilderness area, or other similar conservation area.
(iii) Access. Limitations on public access to property that is the subject of a donation under this paragraph (d)(3) shall
not render the donation nondeductible. For example, a restriction on all public access to the habitat of a threatened native
animal species protected by a donation under this paragraph (d)(3) would not cause the donation to be nondeductible.
(4) Preservation of open space—(i) In general. The donation of a qualified real property interest to preserve open
space (including farmland and forest land) will meet the conservation purposes test of this section if such preservation is—
(A) Pursuant to a clearly delineated Federal, state, or local governmental conservation policy and will yield a significant
public benefit, or
(B) For the scenic enjoyment of the general public and will yield a significant public benefit.
An open space easement donated on or after December 18, 1980, must meet the requirements of section 170(h) in order to
be deductible.
(ii) Scenic enjoyment—(A) Factors. A contribution made for the preservation of open space may be for the scenic
enjoyment of the general public. Preservation of land may be for the scenic enjoyment of the general public if development
of the property would impair the scenic character of the local rural or urban landscape or would interfere with a scenic
panorama that can be enjoyed from a park, nature preserve, road, waterbody, trail, or historic structure or land area, and
such area or transportation way is open to, or utilized by, the public. “Scenic enjoyment” will be evaluated by considering all
pertinent facts and circumstances germane to the contribution. Regional variations in topography, geology, biology, and
cultural and economic conditions require flexibility in the application of this test, but do not lessen the burden on the
taxpayer to demonstrate the scenic characteristics of a donation under this paragraph. The application of a particular
objective factor to help define a view as scenic in one setting may in fact be entirely inappropriate in another setting. Among
the factors to be considered are:
(1) The compatibility of the land use with other land in the vicinity;
(2) The degree of contrast and variety provided by the visual scene;
(3) The openness of the land (which would be a more significant factor in an urban or densely populated setting or in a
heavily wooded area);
(4) Relief from urban closeness;
(5) The harmonious variety of shapes and textures;

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(6) The degree to which the land use maintains the scale and character of the urban landscape to preserve open
space, visual enjoyment, and sunlight for the surrounding area;
(7) The consistency of the proposed scenic view with a methodical state scenic identification program, such as a state
landscape inventory; and
(8) The consistency of the proposed scenic view with a regional or local landscape inventory made pursuant to a
sufficiently rigorous review process, especially if the donation is endorsed by an appropriate state or local governmental
agency.
(B) Access. To satisfy the requirement of scenic enjoyment by the general public, visual (rather than physical) access
to or across the property by the general public is sufficient. Under the terms of an open space easement on scenic property,
the entire property need not be visible to the public for a donation to qualify under this section, although the public benefit
from the donation may be insufficient to qualify for a deduction if only a small portion of the property is visible to the public.
(iii) Governmental conservation policy—(A) In general. The requirement that the preservation of open space be
pursuant to a clearly delineated Federal, state, or local governmental policy is intended to protect the types of property
identified by representatives of the general public as worthy of preservation or conservation. A general declaration of
conservation goals by a single official or legislative body is not sufficient. However, a governmental conservation policy
need not be a certification program that identifies particular lots or small parcels of individually owned property. This
requirement will be met by donations that further a specific, identified conservation project, such as the preservation of land
within a state or local landmark district that is locally recognized as being significant to that district; the preservation of a
wild or scenic river, the preservation of farmland pursuant to a state program for flood prevention and control; or the
protection of the scenic, ecological, or historic character of land that is contiguous to, or an integral part of, the surroundings
of existing recreation or conservation sites. For example, the donation of a perpetual conservation restriction to a qualified
organization pursuant to a formal resolution or certification by a local governmental agency established under state law
specifically identifying the subject property as worthy of protection for conservation purposes will meet the requirement of
this paragraph. A program need not be funded to satisfy this requirement, but the program must involve a significant
commitment by the government with respect to the conservation project. For example, a governmental program according
preferential tax assessment or preferential zoning for certain property deemed worthy of protection for conservation
purposes would constitute a significant commitment by the government.
(B) Effect of acceptance by governmental agency. Acceptance of an easement by an agency of the Federal
Government or by an agency of a state or local government (or by a commission, authority, or similar body duly constituted
by the state or local government and acting on behalf of the state or local government) tends to establish the requisite
clearly delineated governmental policy, although such acceptance, without more, is not sufficient. The more rigorous the
review process by the governmental agency, the more the acceptance of the easement tends to establish the requisite
clearly delineated governmental policy. For example, in a state where the legislature has established an Environmental
Trust to accept gifts to the state which meet certain conservation purposes and to submit the gifts to a review that requires
the approval of the state's highest officials, acceptance of a gift by the Trust tends to establish the requisite clearly
delineated governmental policy. However, if the Trust merely accepts such gifts without a review process, the requisite
clearly delineated governmental policy is not established.
(C) Access. A limitation on public access to property subject to a donation under this paragraph (d)(4)(iii) shall not
render the deduction nondeductible unless the conservation purpose of the donation would be undermined or frustrated
without public access. For example, a donation pursuant to a governmental policy to protect the scenic character of land
near a river requires visual access to the same extent as would a donation under paragraph (d)(4)(ii) of this section.
(iv) Significant public benefit—(A) Factors. All contributions made for the preservation of open space must yield a
significant public benefit. Public benefit will be evaluated by considering all pertinent facts and circumstances germane to
the contribution. Factors germane to the evaluation of public benefit from one contribution may be irrelevant in determining
public benefit from another contribution. No single factor will necessarily be determinative. Among the factors to be
considered are:
(1) The uniqueness of the property to the area;
(2) The intensity of land development in the vicinity of the property (both existing development and foreseeable trends
of development);
(3) The consistency of the proposed open space use with public programs (whether Federal, state or local) for
conservation in the region, including programs for outdoor recreation, irrigation or water supply protection, water quality
maintenance or enhancement, flood prevention and control, erosion control, shoreline protection, and protection of land
areas included in, or related to, a government approved master plan or land management area;
(4) The consistency of the proposed open space use with existing private conservation programs in the area, as
evidenced by other land, protected by easement or fee ownership by organizations referred to in §1.170A-14(c)(1), in close
proximity to the property;

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(5) The likelihood that development of the property would lead to or contribute to degradation of the scenic, natural, or
historic character of the area;
(6) The opportunity for the general public to use the property or to appreciate its scenic values;
(7) The importance of the property in preserving a local or regional landscape or resource that attracts tourism or
commerce to the area;
(8) The likelihood that the donee will acquire equally desirable and valuable substitute property or property rights;
(9) The cost to the donee of enforcing the terms of the conservation restriction;
(10) The population density in the area of the property; and
(11) The consistency of the proposed open space use with a legislatively mandated program identifying particular
parcels of land for future protection.
(B) Illustrations. The preservation of an ordinary tract of land would not in and of itself yield a significant public benefit,
but the preservation of ordinary land areas in conjunction with other factors that demonstrate significant public benefit or the
preservation of a unique land area for public employment would yield a significant public benefit. For example, the
preservation of a vacant downtown lot would not by itself yield a significant public benefit, but the preservation of the
downtown lot as a public garden would, absent countervailing factors, yield a significant public benefit. The following are
other examples of contributions which would, absent countervailing factors, yield a significant public benefit: The
preservation of farmland pursuant to a state program for flood prevention and control; the preservation of a unique natural
land formation for the enjoyment of the general public; the preservation of woodland along a public highway pursuant to a
government program to preserve the appearance of the area so as to maintain the scenic view from the highway; and the
preservation of a stretch of undeveloped property located between a public highway and the ocean in order to maintain the
scenic ocean view from the highway.
(v) Limitation. A deduction will not be allowed for the preservation of open space under section 170(h)(4)(A)(iii), if the
terms of the easement permit a degree of intrusion or future development that would interfere with the essential scenic
quality of the land or with the governmental conservation policy that is being furthered by the donation. See §1.170A-14(e)
(2) for rules relating to inconsistent use.
(vi) Relationship of requirements—(A) Clearly delineated governmental policy and significant public benefit. Although
the requirements of “clearly delineated governmental policy” and “significant public benefit” must be met independently, for
purposes of this section the two requirements may also be related. The more specific the governmental policy with respect
to the particular site to be protected, the more likely the governmental decision, by itself, will tend to establish the significant
public benefit associated with the donation. For example, while a statute in State X permitting preferential assessment for
farmland is, by definition, governmental policy, it is distinguishable from a state statute, accompanied by appropriations,
naming the X River as a valuable resource and articulating the legislative policy that the X River and the relatively natural
quality of its surrounding be protected. On these facts, an open space easement on farmland in State X would have to
demonstrate additional factors to establish “significant public benefit.” The specificity of the legislative mandate to protect
the X River, however, would by itself tend to establish the significant public benefit associated with an open space
easement on land fronting the X River.
(B) Scenic enjoyment and significant public benefit. With respect to the relationship between the requirements of
“scenic enjoyment” and “significant public benefit,” since the degrees of scenic enjoyment offered by a variety of open
space easements are subjective and not as easily delineated as are increasingly specific levels of governmental policy, the
significant public benefit of preserving a scenic view must be independently established in all cases.
(C) Donations may satisfy more than one test. In some cases, open space easements may be both for scenic
enjoyment and pursuant to a clearly delineated governmental policy. For example, the preservation of a particular scenic
view identified as part of a scenic landscape inventory by a rigorous governmental review process will meet the tests of
both paragraphs (d)(4)(i)(A) and (d)(4)(i)(B) of this section.
(5) Historic preservation—(i) In general. The donation of a qualified real property interest to preserve an historically
important land area or a certified historic structure will meet the conservation purposes test of this section. When
restrictions to preserve a building or land area within a registered historic district permit future development on the site, a
deduction will be allowed under this section only if the terms of the restrictions require that such development conform with
appropriate local, state, or Federal standards for construction or rehabilitation within the district. See also, §1.170A-14(h)(3)
(ii).
(ii) Historically important land area. The term historically important land area includes:
(A) An independently significant land area including any related historic resources (for example, an archaeological site
or a Civil War battlefield with related monuments, bridges, cannons, or houses) that meets the National Register Criteria for
Evaluation in 36 CFR 60.4 (Pub. L. 89-665, 80 Stat. 915);

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(B) Any land area within a registered historic district including any buildings on the land area that can reasonably be
considered as contributing to the significance of the district; and
(C) Any land area (including related historic resources) adjacent to a property listed individually in the National Register
of Historic Places (but not within a registered historic district) in a case where the physical or environmental features of the
land area contribute to the historic or cultural integrity of the property.
(iii) Certified historic structure. The term certified historic structure, for purposes of this section, means any building,
structure or land area which is—
(A) Listed in the National Register, or
(B) Located in a registered historic district (as defined in section 48(g)(3)(B)) and is certified by the Secretary of the
Interior (pursuant to 36 CFR 67.4) to the Secretary of the Treasury as being of historic significance to the district.
A structure for purposes of this section means any structure, whether or not it is depreciable. Accordingly easements on
private residences may qualify under this section. In addition, a structure would be considered to be a certified historic
structure if it were certified either at the time the transfer was made or at the due date (including extensions) for filing the
donor's return for the taxable year in which the contribution was made.
(iv) Access. (A) In order for a conservation contribution described in section 170(h)(4)(A)(iv) and this paragraph (d)(5)
to be deductible, some visual public access to the donated property is required. In the case of an historically important land
area, the entire property need not be visible to the public for a donation to qualify under this section. However, the public
benefit from the donation may be insufficient to qualify for a deduction if only a small portion of the property is so visible.
Where the historic land area or certified historic structure which is the subject of the donation is not visible from a public way
(e.g., the structure is hidden from view by a wall or shrubbery, the structure is too far from the public way, or interior
characteristics and features of the structure are the subject of the easement), the terms of the easement must be such that
the general public is given the opportunity on a regular basis to view the characteristics and features of the property which
are preserved by the easement to the extent consistent with the nature and condition of the property.
(B) Factors to be considered in determining the type and amount of public access required under paragraph (d)(5)(iv)
(A) of this section include the historical significance of the donated property, the nature of the features that are the subject
of the easement, the remoteness or accessibility of the site of the donated property, the possibility of physical hazards to
the public visiting the property (for example, an unoccupied structure in a dilapidated condition), the extent to which public
access would be an unreasonable intrusion on any privacy interests of individuals living on the property, the degree to
which public access would impair the preservation interests which are the subject of the donation, and the availability of
opportunities for the public to view the property by means other than visits to the site.
(C) The amount of access afforded the public by the donation of an easement shall be determined with reference to the
amount of access permitted by the terms of the easement which are established by the donor, rather than the amount of
access actually provided by the donee organization. However, if the donor is aware of any facts indicating that the amount
of access that the donee organization will provide is significantly less than the amount of access permitted under the terms
of the easement, then the amount of access afforded the public shall be determined with reference to this lesser amount.
(v) Examples. The provisions of paragraph (d)(5)(iv) of this section may be illustrated by the following examples:
Example 1. A and his family live in a house in a certified historic district in the State of X. The entire house, including its interior,
has architectural features representing classic Victorian period architecture. A donates an exterior and interior easement on the
property to a qualified organization but continues to live in the house with his family. A's house is surrounded by a high stone wall
which obscures the public's view of it from the street. Pursuant to the terms of the easement, the house may be opened to the public
from 10:00 a.m. to 4:00 p.m. on one Sunday in May and one Sunday in November each year for house and garden tours. These tours
are to be under the supervision of the donee and open to members of the general public upon payment of a small fee. In addition,
under the terms of the easement, the donee organization is given the right to photograph the interior and exterior of the house and
distribute such photographs to magazines, newsletters, or other publicly available publications. The terms of the easement also permit
persons affiliated with educational organizations, professional architectural associations, and historical societies to make an
appointment through the donee organization to study the property. The donor is not aware of any facts indicating that the public
access to be provided by the donee organization will be significantly less than that permitted by the terms of the easement. The 2
opportunities for public visits per year, when combined with the ability of the general public to view the architectural characteristics
and features that are the subject of the easement through photographs, the opportunity for scholarly study of the property, and the
fact that the house is used as an occupied residence, will enable the donation to satisfy the requirement of public access.
Example 2. B owns an unoccupied farmhouse built in the 1840's and located on a property that is adjacent to a Civil War
battlefield. During the Civil War the farmhouse was used as quarters for Union troops. The battlefield is visited year round by the
general public. The condition of the farmhouse is such that the safety of visitors will not be jeopardized and opening it to the public will
not result in significant deterioration. The farmhouse is not visible from the battlefield or any public way. It is accessible only by way of
a private road owned by B. B donates a conservation easement on the farmhouse to a qualified organization. The terms of the
easement provide that the donee organization may open the property (via B's road) to the general public on four weekends each year
from 8:30 a.m. to 4:00 p.m. The donation does not meet the public access requirement because the farmhouse is safe, unoccupied,
and easily accessible to the general public who have come to the site to visit Civil War historic land areas (and related resources), but
will only be open to the public on four weekends each year. However, the donation would meet the public access requirement if the

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terms of the easement permitted the donee organization to open the property to the public every other weekend during the year and
the donor is not aware of any facts indicating that the donee organization will provide significantly less access than that permitted.

(e) Exclusively for conservation purposes—(1) In general. To meet the requirements of this section, a donation must be
exclusively for conservation purposes. See paragraphs (c)(1) and (g)(1) through (g)(6)(ii) of this section. A deduction will not
be denied under this section when incidental benefit inures to the donor merely as a result of conservation restrictions
limiting the uses to which the donor's property may be put.
(2) Inconsistent use. Except as provided in paragraph (e)(4) of this section, a deduction will not be allowed if the
contribution would accomplish one of the enumerated conservation purposes but would permit destruction of other
significant conservation interests. For example, the preservation of farmland pursuant to a State program for flood
prevention and control would not qualify under paragraph (d)(4) of this section if under the terms of the contribution a
significant naturally occurring ecosystem could be injured or destroyed by the use of pesticides in the operation of the farm.
However, this requirement is not intended to prohibit uses of the property, such as selective timber harvesting or selective
farming if, under the circumstances, those uses do not impair significant conservation interests.
(3) Inconsistent use permitted. A use that is destructive of conservation interests will be permitted only if such use is
necessary for the protection of the conservation interests that are the subject of the contribution. For example, a deduction
for the donation of an easement to preserve an archaeological site that is listed on the National Register of Historic Places
will not be disallowed if site excavation consistent with sound archaeological practices may impair a scenic view of which
the land is a part. A donor may continue a pre-existing use of the property that does not conflict with the conservation
purposes of the gift.
(f) Examples. The provisions of this section relating to conservation purposes may be illustrated by the following
examples.
Example 1. State S contains many large tract forests that are desirable recreation and scenic areas for the general public. The
forests' scenic values attract millions of people to the State. However, due to the increasing intensity of land development in State S,
the continued existence of forestland parcels greater than 45 acres is threatened. J grants a perpetual easement on a 100-acre parcel
of forestland that is part of one of the State's scenic areas to a qualifying organization. The easement imposes restrictions on the use
of the parcel for the purpose of maintaining its scenic values. The restrictions include a requirement that the parcel be maintained
forever as open space devoted exclusively to conservation purposes and wildlife protection, and that there be no commercial,
industrial, residential, or other development use of such parcel. The law of State S recognizes a limited public right to enter private
land, particularly for recreational pursuits, unless such land is posted or the landowner objects. The easement specifically restricts the
landowner from posting the parcel, or from objecting, thereby maintaining public access to the parcel according to the custom of the
State. J's parcel provides the opportunity for the public to enjoy the use of the property and appreciate its scenic values. Accordingly,
J's donation qualifies for a deduction under this section.
Example 2. A qualified conservation organization owns Greenacre in fee as a nature preserve. Greenacre contains a high quality
example of a tall grass prairie ecosystem. Farmacre, an operating farm, adjoins Greenacre and is a compatible buffer to the nature
preserve. Conversion of Farmacre to a more intense use, such as a housing development, would adversely affect the continued use
of Greenacre as a nature preserve because of human traffic generated by the development. The owner of Farmacre donates an
easement preventing any future development on Farmacre to the qualified conservation organization for conservation purposes.
Normal agricultural uses will be allowed on Farmacre. Accordingly, the donation qualifies for a deduction under this section.
Example 3. H owns Greenacre, a 900-acre parcel of woodland, rolling pasture, and orchards on the crest of a mountain. All of
Greenacre is clearly visible from a nearby national park. Because of the strict enforcement of an applicable zoning plan, the highest
and best use of Greenacre is as a subdivision of 40-acre tracts. H wishes to donate a scenic easement on Greenacre to a qualifying
conservation organization, but H would like to reserve the right to subdivide Greenacre into 90-acre parcels with no more than one
single-family home allowable on each parcel. Random building on the property, even as little as one home for each 90 acres, would
destroy the scenic character of the view. Accordingly, no deduction would be allowable under this section.
Example 4. Assume the same facts as in example (3), except that not all of Greenacre is visible from the park and the deed of
easement allows for limited cluster development of no more than five nine-acre clusters (with four houses on each cluster) located in
areas generally not visible from the national park and subject to site and building plan approval by the donee organization in order to
preserve the scenic view from the park. The donor and the donee have already identified sites where limited cluster development
would not be visible from the park or would not impair the view. Owners of homes in the clusters will not have any rights with respect
to the surrounding Greenacre property that are not also available to the general public. Accordingly, the donation qualifies for a
deduction under this section.
Example 5. In order to protect State S's declining open space that is suited for agricultural use from increasing development
pressure that has led to a marked decline in such open space, the Legislature of State S passed a statute authorizing the purchase of
“agricultural land development rights” on open acreage. Agricultural land development rights allow the State to place agricultural
preservation restrictions on land designated as worthy of protection in order to preserve open space and farm resources. Agricultural
preservation restrictions prohibit or limit construction or placement of buildings except those used for agricultural purposes or
dwellings used for family living by the farmer and his family and employees; removal of mineral substances in any manner that
adversely affects the land's agricultural potential; or other uses detrimental to retention of the land for agricultural use. Money has
been appropriated for this program and some landowners have in fact sold their “agricultural land development rights” to State S. K
owns and operates a small dairy farm in State S located in an area designated by the Legislature as worthy of protection. K desires to
preserve his farm for agricultural purposes in perpetuity. Rather than selling the development rights to State S, K grants to a qualified
organization an agricultural preservation restriction on his property in the form of a conservation easement. K reserves to himself, his
heirs and assigns the right to manage the farm consistent with sound agricultural and management practices. The preservation of K's

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land is pursuant to a clearly delineated governmental policy of preserving open space available for agricultural use, and will yield a
significant public benefit by preserving open space against increasing development pressures.

(g) Enforceable in perpetuity—(1) In general. In the case of any donation under this section, any interest in the property
retained by the donor (and the donor's successors in interest) must be subject to legally enforceable restrictions (for
example, by recordation in the land records of the jurisdiction in which the property is located) that will prevent uses of the
retained interest inconsistent with the conservation purposes of the donation. In the case of a contribution of a remainder
interest, the contribution will not qualify if the tenants, whether they are tenants for life or a term of years, can use the
property in a manner that diminishes the conservation values which are intended to be protected by the contribution.
(2) Protection of a conservation purpose in case of donation of property subject to a mortgage. In the case of
conservation contributions made after February 13, 1986, no deducion will be permitted under this section for an interest in
property which is subject to a mortgage unless the mortgagee subordinates its rights in the property to the right of the
qualified organization to enforce the conservation purposes of the gift in perpetuity. For conservation contributions made
prior to February 14, 1986, the requirement of section 170 (h)(5)(A) is satisfied in the case of mortgaged property (with
respect to which the mortgagee has not subordinated its rights) only if the donor can demonstrate that the conservation
purpose is protected in perpetuity without subordination of the mortgagee's rights.
(3) Remote future event. A deduction shall not be disallowed under section 170(f)(3)(B)(iii) and this section merely
because the interest which passes to, or is vested in, the donee organization may be defeated by the performance of some
act or the happening of some event, if on the date of the gift it appears that the possibility that such act or event will occur is
so remote as to be negligible. See paragraph (e) of §1.170A-1. For example, a state's statutory requirement that use
restrictions must be rerecorded every 30 years to remain enforceable shall not, by itself, render an easement nonperpetual.
(4) Retention of qualified mineral interest—(i) In general. Except as otherwise provided in paragraph (g)(4)(ii) of this
section, the requirements of this section are not met and no deduction shall be allowed in the case of a contribution of any
interest when there is a retention by any person of a qualified mineral interest (as defined in paragraph (b)(1)(i) of this
section) if at any time there may be extractions or removal of minerals by any surface mining method. Moreover, in the case
of a qualified mineral interest gift, the requirement that the conservation purposes be protected in perpetuity is not satisfied
if any method of mining that is inconsistent with the particular conservation purposes of a contribution is permitted at any
time. See also §1.170A-14(e)(2). However, a deduction under this section will not be denied in the case of certain methods
of mining that may have limited, localized impact on the real property but that are not irremediably destructive of significant
conservation interests. For example, a deduction will not be denied in a case where production facilities are concealed or
compatible with existing topography and landscape and when surface alteration is to be restored to its original state.
(ii) Exception for qualified conservation contributions after July 1984. (A) A contribution made after July 18, 1984, of a
qualified real property interest described in section 170(h)(2)(A) shall not be disqualified under the first sentence of
paragraph (g)(4)(i) of this section if the following requirements are satisfied.
(1) The ownership of the surface estate and mineral interest were separated before June 13, 1976, and remain so
separated up to and including the time of the contribution.
(2) The present owner of the mineral interest is not a person whose relationship to the owner of the surface estate is
described at the time of the contribution in section 267(b) or section 707(b), and
(3) The probability of extraction or removal of minerals by any surface mining method is so remote as to be negligible.
Whether the probability of extraction or removal of minerals by surface mining is so remote as to be negligible is a question
of fact and is to be made on a case by case basis. Relevant factors to be considered in determining if the probability of
extraction or removal of minerals by surface mining is so remote as to be negligible include: Geological, geophysical or
economic data showing the absence of mineral reserves on the property, or the lack of commercial feasibility at the time of
the contribution of surface mining the mineral interest.
(B) If the ownership of the surface estate and mineral interest first became separated after June 12, 1976, no deduction
is permitted for a contribution under this section unless surface mining on the property is completely prohibited.
(iii) Examples. The provisions of paragraph (g)(4)(i) and (ii) of this section may be illustrated by the following examples:
Example 1. K owns 5,000 acres of bottomland hardwood property along a major watershed system in the southern part of the
United States. Agencies within the Department of the Interior have determined that southern bottomland hardwoods are a rapidly
diminishing resource and a critical ecosystem in the south because of the intense pressure to cut the trees and convert the land to
agricultural use. These agencies have further determined (and have indicated in correspondence with K) that bottomland hardwoods
provide a superb habitat for numerous species and play an important role in controlling floods and purifying rivers. K donates to a
qualified organization his entire interest in this property other than his interest in the gas and oil deposits that have been identified
under K's property. K covenants and can ensure that, although drilling for gas and oil on the property may have some temporary
localized impact on the real property, the drilling will not interfere with the overall conservation purpose of the gift, which is to protect
the unique bottomland hardwood ecosystem. Accordingly, the donation qualifies for a deduction under this section.
Example 2. Assume the same facts as in Example 1, except that in 1979, K sells the mineral interest to A, an unrelated person, in
an arm's-length transaction, subject to a recorded prohibition on the removal of any minerals by any surface mining method and a
recorded prohibition against any mining technique that will harm the bottomland hardwood ecosystem. After the sale to A, K donates a

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qualified real property interest to a qualified organization to protect the bottomland hardwood ecosystem. Since at the time of the
transfer, surface mining and any mining technique that will harm the bottomland hardwood ecosystem are completely prohibited, the
donation qualifies for a deduction under this section.

(5) Protection of conservation purpose where taxpayer reserves certain rights—(i) Documentation. In the case of a
donation made after February 13, 1986, of any qualified real property interest when the donor reserves rights the exercise
of which may impair the conservation interests associated with the property, for a deduction to be allowable under this
section the donor must make available to the donee, prior to the time the donation is made, documentation sufficient to
establish the condition of the property at the time of the gift. Such documentation is designed to protect the conservation
interests associated with the property, which although protected in perpetuity by the easement, could be adversely affected
by the exercise of the reserved rights. Such documentation may include:
(A) The appropriate survey maps from the United States Geological Survey, showing the property line and other
contiguous or nearby protected areas;
(B) A map of the area drawn to scale showing all existing man-made improvements or incursions (such as roads,
buildings, fences, or gravel pits), vegetation and identification of flora and fauna (including, for example, rare species
locations, animal breeding and roosting areas, and migration routes), land use history (including present uses and recent
past disturbances), and distinct natural features (such as large trees and aquatic areas);
(C) An aerial photograph of the property at an appropriate scale taken as close as possible to the date the donation is
made; and
(D) On-site photographs taken at appropriate locations on the property. If the terms of the donation contain restrictions
with regard to a particular natural resource to be protected, such as water quality or air quality, the condition of the resource
at or near the time of the gift must be established. The documentation, including the maps and photographs, must be
accompanied by a statement signed by the donor and a representative of the donee clearly referencing the documentation
and in substance saying “This natural resources inventory is an accurate representation of [the protected property] at the
time of the transfer.”.
(ii) Donee's right to inspection and legal remedies. In the case of any donation referred to in paragraph (g)(5)(i) of this
section, the donor must agree to notify the donee, in writing, before exercising any reserved right, e.g. the right to extract
certain minerals which may have an adverse impact on the conservation interests associated with the qualified real property
interest. The terms of the donation must provide a right of the donee to enter the property at reasonable times for the
purpose of inspecting the property to determine if there is compliance with the terms of the donation. Additionally, the terms
of the donation must provide a right of the donee to enforce the conservation restrictions by appropriate legal proceedings,
including but not limited to, the right to require the restoration of the property to its condition at the time of the donation.
(6) Extinguishment. (i) In general. If a subsequent unexpected change in the conditions surrounding the property that is
the subject of a donation under this paragraph can make impossible or impractical the continued use of the property for
conservation purposes, the conservation purpose can nonetheless be treated as protected in perpetuity if the restrictions
are extinguished by judicial proceeding and all of the donee's proceeds (determined under paragraph (g)(6)(ii) of this
section) from a subsequent sale or exchange of the property are used by the donee organization in a manner consistent
with the conservation purposes of the original contribution.
(ii) Proceeds. In case of a donation made after February 13, 1986, for a deduction to be allowed under this section, at
the time of the gift the donor must agree that the donation of the perpetual conservation restriction gives rise to a property
right, immediately vested in the donee organization, with a fair market value that is at least equal to the proportionate value
that the perpetual conservation restriction at the time of the gift, bears to the value of the property as a whole at that time.
See §1.170A-14(h)(3)(iii) relating to the allocation of basis. For purposes of this paragraph (g)(6)(ii), that proportionate value
of the donee's property rights shall remain constant. Accordingly, when a change in conditions give rise to the
extinguishment of a perpetual conservation restriction under paragraph (g)(6)(i) of this section, the donee organization, on a
subsequent sale, exchange, or involuntary conversion of the subject property, must be entitled to a portion of the proceeds
at least equal to that proportionate value of the perpetual conservation restriction, unless state law provides that the donor
is entitled to the full proceeds from the conversion without regard to the terms of the prior perpetual conservation restriction.
(h) Valuation—(1) Entire interest of donor other than qualified mineral interest. The value of the contribution under
section 170 in the case of a contribution of a taxpayer's entire interest in property other than a qualified mineral interest is
the fair market value of the surface rights in the property contributed. The value of the contribution shall be computed
without regard to the mineral rights. See paragraph (h)(4), example (1), of this section.
(2) Remainder interest in real property. In the case of a contribution of any remainder interest in real property, section
170(f)(4) provides that in determining the value of such interest for purposes of section 170, depreciation and depletion of
such property shall be taken into account. See §1.170A-12. In the case of the contribution of a remainder interest for
conservation purposes, the current fair market value of the property (against which the limitations of §1.170A-12 are
applied) must take into account any pre-existing or contemporaneously recorded rights limiting, for conservation purposes,
the use to which the subject property may be put.

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(3) Perpetual conservation restriction—(i) In general. The value of the contribution under section 170 in the case of a
charitable contribution of a perpetual conservation restriction is the fair market value of the perpetual conservation
restriction at the time of the contribution. See §1.170A-7(c). If there is a substantial record of sales of easements
comparable to the donated easement (such as purchases pursuant to a governmental program), the fair market value of the
donated easement is based on the sales prices of such comparable easements. If no substantial record of market-place
sales is available to use as a meaningful or valid comparison, as a general rule (but not necessarily in all cases) the fair
market value of a perpetual conservation restriction is equal to the difference between the fair market value of the property
it encumbers before the granting of the restriction and the fair market value of the encumbered property after the granting of
the restriction. The amount of the deduction in the case of a charitable contribution of a perpetual conservation restriction
covering a portion of the contiguous property owned by a donor and the donor's family (as defined in section 267(c)(4)) is
the difference between the fair market value of the entire contiguous parcel of property before and after the granting of the
restriction. If the granting of a perpetual conservation restriction after January 14, 1986, has the effect of increasing the
value of any other property owned by the donor or a related person, the amount of the deduction for the conservation
contribution shall be reduced by the amount of the increase in the value of the other property, whether or not such property
is contiguous. If, as a result of the donation of a perpetual conservation restriction, the donor or a related person receives,
or can reasonably expect to receive, financial or economic benefits that are greater than those that will inure to the general
public from the transfer, no deduction is allowable under this section. However, if the donor or a related person receives, or
can reasonably expect to receive, a financial or economic benefit that is substantial, but it is clearly shown that the benefit is
less than the amount of the transfer, then a deduction under this section is allowable for the excess of the amount
transferred over the amount of the financial or economic benefit received or reasonably expected to be received by the
donor or the related person. For purposes of this paragraph (h)(3)(i), related person shall have the same meaning as in
either section 267(b) or section 707(b). (See Example 10 of paragraph (h)(4) of this section.)
(ii) Fair market value of property before and after restriction. If before and after valuation is used, the fair market value
of the property before contribution of the conservation restriction must take into account not only the current use of the
property but also an objective assessment of how immediate or remote the likelihood is that the property, absent the
restriction, would in fact be developed, as well as any effect from zoning, conservation, or historic preservation laws that
already restrict the property's potential highest and best use. Further, there may be instances where the grant of a
conservation restriction may have no material effect on the value of the property or may in fact serve to enhance, rather
than reduce, the value of property. In such instances no deduction would be allowable. In the case of a conservation
restriction that allows for any development, however limited, on the property to be protected, the fair maket value of the
property after contribution of the restriction must take into account the effect of the development. In the case of a
conservation easement such as an easement on a certified historic structure, the fair market value of the property after
contribution of the restriction must take into account the amount of access permitted by the terms of the easement.
Additionally, if before and after valuation is used, an appraisal of the property after contribution of the restriction must take
into account the effect of restrictions that will result in a reduction of the potential fair market value represented by highest
and best use but will, nevertheless, permit uses of the property that will increase its fair market value above that
represented by the property's current use. The value of a perpetual conservation restriction shall not be reduced by reason
of the existence of restrictions on transfer designed solely to ensure that the conservation restriction will be dedicated to
conservation purposes. See §1.170A-14 (c)(3).
(iii) Allocation of basis. In the case of the donation of a qualified real property interest for conservation purposes, the
basis of the property retained by the donor must be adjusted by the elimination of that part of the total basis of the property
that is properly allocable to the qualified real property interest granted. The amount of the basis that is allocable to the
qualified real property interest shall bear the same ratio to the total basis of the property as the fair market value of the
qualified real property interest bears to the fair market value of the property before the granting of the qualified real property
interest. When a taxpayer donates to a qualifying conservation organization an easement on a structure with respect to
which deductions are taken for depreciation, the reduction required by this paragraph (h)(3)(ii) in the basis of the property
retained by the taxpayer must be allocated between the structure and the underlying land.
(4) Examples. The provisions of this section may be illustrated by the following examples. In examples illustrating the
value or deductibility of donations, the applicable restrictions and limitations of §1.170A-4, with respect to reduction in
amount of charitable contributions of certain appreciated property, and §1.170A-8, with respect to limitations on charitable
deductions by individuals. must also be taken into account.
Example 1. A owns Goldacre, a property adjacent to a state park. A wants to donate Goldacre to the state to be used as part of
the park, but A wants to reserve a qualified mineral interest in the property, to exploit currently and to devise at death. The fair market
value of the surface rights in Goldacre is $200,000 and the fair market value of the mineral rights in $100.000. In order to ensure that
the quality of the park will not be degraded, restrictions must be imposed on the right to extract the minerals that reduce the fair
market value of the mineral rights to $80,000. Under this section, the value of the contribution is $200,000 (the value of the surface
rights).
Example 2. In 1984 B, who is 62, donates a remainder interest in Greenacre to a qualifying organization for conservation
purposes. Greenacre is a tract of 200 acres of undeveloped woodland that is valued at $200,000 at its highest and best use. Under
§1.170A-12(b), the value of a remainder interest in real property following one life is determined under §25.2512-5 of this chapter (Gift
Tax Regulations). (See §25.2512-5A of this chapter with respect to the valuation of annuities, interests for life or term of years, and
remainder or reversionary interests transferred before May 1, 2009.) Accordingly, the value of the remainder interest, and thus the
amount eligible for an income tax deduction under section 170(f), is $55,996 ($200,000 × .27998).

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Example 3. Assume the same facts as in Example 2, except that Greenacre is B's 200-acre estate with a home built during the
colonial period. Some of the acreage around the home is cleared; the balance of Greenacre, except for access roads, is wooded and
undeveloped. See section 170(f)(3)(B)(i). However, B would like Greenacre to be maintained in its current state after his death, so he
donates a remainder interest in Greenacre to a qualifying organization for conservation purposes pursunt to section 170 (f)(3)(B)(iii)
and (h)(2)(B). At the time of the gift the land has a value of $200,000 and the house has a value of $100,000. The value of the
remainder interest, and thus the amount eligible for an income tax deduction under section 170(f), is computed pursuant to §1.170A12. See §1.170A-12(b)(3).
Example 4. Assume the same facts as in Example 2, except that at age 62 instead of donating a remainder interest B donates an
easement in Greenacre to a qualifying organization for conservation purposes. The fair market value of Greenacre after the donation
is reduced to $110,000. Accordingly, the value of the easement, and thus the amount eligible for a deduction under section 170(f), is
$90,000 ($200,000 less $110,000).
Example 5. Assume the same facts as in Example 4, and assume that three years later, at age 65, B decides to donate a
remainder interest in Greenacre to a qualifying organization for conservation purposes. Increasing real estate values in the area have
raised the fair market value of Greenacre (subject to the easement) to $130,000. Accordingly, the value of the remainder interest, and
thus the amount eligible for a deduction under section 170(f), is $41,639 ($130,000 × .32030).
Example 6. Assume the same facts as in Example 2, except that at the time of the donation of a remainder interest in Greenacre,
B also donates an easement to a different qualifying organization for conservation purposes. Based on all the facts and
circumstances, the value of the easement is determined to be $100,000. Therefore, the value of the property after the easement is
$100,000 and the value of the remainder interest, and thus the amount eligible for deduction under section 170(f), is $27,998
($100,000 × .27998).
Example 7. C owns Greenacre, a 200-acre estate containing a house built during the colonial period. At its highest and best use,
for home development, the fair market value of Greenacre is $300,000. C donates an easement (to maintain the house and Green
acre in their current state) to a qualifying organization for conservation purposes. The fair market value of Greenacre after the
donation is reduced to $125,000. Accordingly, the value of the easement and the amount eligible for a deduction under section 170(f)
is $175.000 ($300,000 less $125,000).
Example 8. Assume the same facts as in Example 7 and assume that three years later, C decides to donate a remainder interest
in Greenacre to a qualifying organization for conservation purposes. Increasing real estate values in the area have raised the fair
market value of Greenacre to $180.000. Assume that because of the perpetual easement prohibiting any development of the land, the
value of the house is $120,000 and the value of the land is $60,000. The value of the remainder interest, and thus the amount eligible
for an income tax deduction under section 170(f), is computed pursuant to §1.170A-12. See §1.170A-12(b)(3).
Example 9. D owns property with a basis of $20,000 and a fair market value of $80,000. D donates to a qualifying organization an
easement for conservation purposes that is determined under this section to have a fair market value of $60,000. The amount of basis
allocable to the easement is $15,000 ($60,000/$80,000 = $15,000/$20,000). Accordingly, the basis of the property is reduced to
$5,000 ($20,000 minus $15,000).
Example 10. E owns 10 one-acre lots that are currently woods and parkland. The fair market value of each of E's lots is $15,000
and the basis of each lot is $3,000. E grants to the county a perpetual easement for conservation purposes to use and maintain eight
of the acres as a public park and to restrict any future development on those eight acres. As a result of the restrictions, the value of
the eight acres is reduced to $1,000 an acre. However, by perpetually restricting development on this portion of the land, E has
ensured that the two remaining acres will always be bordered by parkland, thus increasing their fair market value to $22,500 each. If
the eight acres represented all of E's land, the fair market value of the easement would be $112,000, an amount equal to the fair
market value of the land before the granting of the easement (8 × $15,000 = $120,000) minus the fair market value of the encumbered
land after the granting of the easement (8 × $1,000 = $8,000). However, because the easement only covered a portion of the
taxpayer's contiguous land, the amount of the deduction under section 170 is reduced to $97,000 ($150,000-$53,000), that is, the
difference between the fair market value of the entire tract of land before ($150,000) and after ((8 × $1,000) + (2 × $22,500)) the
granting of the easement.
Example 11. Assume the same facts as in example (10). Since the easement covers a portion of E's land, only the basis of that
portion is adjusted. Therefore, the amount of basis allocable to the easement is $22,400 ((8 × $3,000) × ($112,000/$120,000)).
Accordingly, the basis of the eight acres encumbered by the easement is reduced to $1,600 ($24,000-$22,400), or $200 for each
acre. The basis of the two remaining acres is not affected by the donation.
Example 12. F owns and uses as professional offices a two-story building that lies within a registered historic district. F's building
is an outstanding example of period architecture with a fair market value of $125,000. Restricted to its current use, which is the
highest and best use of the property without making changes to the facade, the building and lot would have a fair market value of
$100,000, of which $80,000 would be allocable to the building and $20,000 woud be allocable to the lot. F's basis in the property is
$50,000, of which $40,000 is allocable to the building and $10,000 is allocable to the lot. F's neighborhood is a mix of residential and
commercial uses, and it is possible that F (or another owner) could enlarge the building for more extensive commercial use, which is
its highest and best use. However, this would require changes to the facade. F would like to donate to a qualifying preservation
organization an easement restricting any changes to the facade and promising to maintain the facade in perpetuity. The donation
would qualify for a deduction under this section. The fair market value of the easement is $25,000 (the fair market value of the
property before the easement, $125,000, minus the fair market value of the property after the easement, $100,000). Pursuant to
§1.170A-14(h)(3)(iii), the basis allocable to the easement is $10,000 and the basis of the underlying property (building and lot) is
reduced to $40,000.

(i) Substantiation requirement. If a taxpayer makes a qualified conservation contribution and claims a deduction, the
taxpayer must maintain written records of the fair market value of the underlying property before and after the donation and
the conservation purpose furthered by the donation and such information shall be stated in the taxpayer's income tax return
if required by the return or its instructions. See also §1.170A-13(c) (relating to substantiation requirements for deductions in

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excess of $5,000 for charitable contributions made after 1984), and section 6659 (relating to additions to tax in the case of
valuation overstatements).
(j) Effective date. Except as otherwise provided in §1.170A-14(g)(4)(ii), this section applies only to contributions made
on or after December 18, 1980.
[T.D. 8069, 51 FR 1499, Jan. 14, 1986; 51 FR 5322, Feb. 13, 1986; 51 FR 6219, Feb. 21, 1986, as amended by T.D. 8199, 53 FR
16085, May 5, 1988; T.D. 8540, 59 FR 30105, June 10, 1994; T.D. 8819, 64 FR 23228, Apr. 30, 1999; T.D. 9448, 74 FR 21518, May
7, 2009]

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