Does My Land Qualify?

The US Internal Revenue Code sets forth the purposes that must be served if land is to be eligible for a charitable donation deduction; only land determined appropriate to meet at least one of these purposes may be considered. The purposes are:

• To preserve land areas for outdoor recreation by, or the education of, the general public,
• To protect a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem,
• To preserve open space (including farmland and forest land) where such preservation is for the scenic enjoyment of the general public or pursuant to federal, state, or local governmental conservation policy that yields significant public benefit, or
• To preserve a historically important land area or a certified historic structure.