Division of Conservation: Treasury Regs and IRS Info

Resources on this page are provided only for general information. Contact a competent attorney or income tax advisor for information specific to individual needs.

U.S. Department of Treasury Regulations

Conservation Easements § 1.170A-14 Qualified conservation contributions

Recordkeeping and Return Requirements for Charitable Deductions, including Conservation Easements

Contributions in Exchange for State or Local Tax Credits (SALT)


IRS Info

IRS Chief Counsel Memo "Valuing Conservation Easements under § 1.170A-14(h)(3) of the Income Tax Regulations"

Conservation Easement Audit Techniques Guide

 


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