Landowner Benefit from CE

What does the Landowner get in return for this preservation?

CE’s are considered by the IRS to be charitable donations under the regulations set forth in

§170(h) of the Internal Revenue Code, as further illuminated in Treasury Regulation §1.170A-14.

One or more qualified appraisers determine the value of the easement donation. This is

the amount the Landowner can claim as an income tax deduction on their state and federal

returns.