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Conservation Purposes

  1. In conservation easement work, the purposes a conservation easement must serve to be a tax-deductible donation, as defined by Internal Revenue Code (IRC)§170(h) and the assciated Treasury Regulations. Not to be confused with the purpose statement (also called purpose clause) of a conservation easement. [Source: Elizabeth Byers and Karin Marchetti Ponti, The Conservation Easement Handbook, Published by the Trust for Public Land and the Land Trust Alliance, 2005.]