Welcome! Sign In

Federal Tax Incentives

Code, criteria, forms, rulings and more. PEC provided this summary of the tax benefits of conservation easements for informational purposes only. Please consult your attorney and/or accountant for professional advice.


Internal Revenue Service Code - 170h (Download: PDF 22.3KB)

What is a qualified conservation contribution? 

Treasury Regulations -Section 170a (Download: PDF 90.5KB)

Further guidance on qualified conservation contributions. 

IRS - Form 8283 Instructions (Download: PDF 62.4KB)

Instructions for Form 8283 

IRS - Form 8283 (Download: PDF 237.3KB)

Noncash Charitable Contributions 

Land Conservation Case Law Summaries

Released in September 2007 by the Land Trust Alliance 

Relevant IRS Notices and Comments

Guidance from the IRS on qualified conservation contributions. 

Land Conservation

Land Conservation (540) 347-2334

Quick Poll - pecva.org - Page Usability Survey

Page Usability Survey