Conservation Purposes for IRS

What are the “Conservation Purposes” that the IRS is looking for?

In order to be considered a "qualified conservation contribution" under the Internal Revenue

code, the conservation easement must support a valid purpose, such as the protection of

natural habitat, agricultural lands, recreation or the preservation of a view visible to the public.

Historical facade preservation easements fall under the same rules. While the list of valid

purposes is short, the tax code language is sufficiently broad as to allow a wide range of

properties to qualify. Public access to the preserved property may be desirable, but it is not a

requirement.