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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