Using the Conservation Tax Incentive

Date of Publication: 01/01/2016

Author: Land Trust Alliance

Last reviewed by MLTC 11/24/2025.

An overview of the Federal tax incentive for conservation easement (restriction) donations that was enacted by congress in 2015 and recently extended. A booklet explaining how to use the Federal tax incentive is also available.

Attachments: conservationeasementtaxincentivebrochure2016.pdf