Overview
A charitable structure that holds land, or a conservation easement over it, to permanently protect it from development. The landowner can donate the land or easement to a qualified land trust, preserving open space, farmland, or habitat while capturing a charitable deduction and potential estate-tax relief.
Best For
- Landowners wanting to preserve property permanently
- Donors protecting farmland, habitat, or scenic open space
- Those seeking a deduction and estate-tax relief on appreciated land
📊 Key Tax & Giving Advantage
A qualified conservation contribution can yield a substantial charitable deduction and reduce the taxable estate, while protecting the land forever.
Considerations
- Requires a qualified appraisal and a qualified land-trust holder
- Conservation-easement deductions face heightened IRS scrutiny
- The restriction runs with the land permanently
Interested in Conservation / Land Trust?
Every philanthropic structure should be tailored to your assets, goals, and state law. Request a private consultation and we'll help you choose and establish the right vehicle.
Request a Consultation