Tax incentives are available for private landowners interested in protecting the important conservation values of their lands through the donation of conservation easements.

If you own land with important natural resources, donating a conservation easement to The Nature Conservancy can be one of the smartest, most cost-effective ways to conserve the lands and waters you love.

By donating a conservation easement, you can help fulfill your vision for your property and protect America’s natural heritage—while maintaining private property rights and possibly realizing significant tax benefits.

Summary of Benefits

Here is a summary of the benefits available to many landowners who donate conservation easements:

• They can deduct up to 50 percent of their adjusted gross income in any year (up from 30 percent);
   
• They can deduct up to 100 percent of their adjusted gross income if the majority of that income came from farming, ranching or forestry; and
   
• They can continue to carry over unused portions of deductions for as long as 15 years (up from 5 years) after the initial year in which the deduction was claimed.