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Qualified Conservation Contribution

  1. A donation of a partial interest in land that is eligible for federal income and estate tax recognition as a charitable gift because it meets three basic tests under IRC §170(h): the interest is a qualified real property interest (including a perpetual conservation easement); it is granted to a qualified organization; and it is granted exclusively for conservation purposes. [Source: Elizabeth Byers and Karin Marchetti Ponti, The Conservation Easement Handbook, Published by the Trust for Public Land and the Land Trust Alliance, 2005.]