Digest of Federal Resource Laws of Interest to the U.S. Fish and Wildlife Service

Tax Deductions for Conservation Easements

This Act, Tax Deductions for Conservation Easements (26 U.S.C. 170) -- Section 6 of P.L. 96-541, approved December 17, 1980, (94 Stat. 3204) extended and redefined the deductibility of contributions of conservation easements.

Under this Act, a taxpayer may take a deduction for a "qualified real property interest" contributed to a charitable organization exclusively for conservation purposes protected in perpetuity. In no case where the donor retains the mineral interests in the land may the minerals be extracted by surface mining methods.

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