Guidance from the IRS on qualified conservation contributions.

 

Notice 2007-50

Guidance regarding deductions by individuals for qualified conservation contributions. (PDF) 

 

Notice 2006-96

Guidance regarding appraisal requirements for non-cash charitable contributions. (PDF) 

 

Notice 2004-41

Charitable Contributions and Conservation Easements. (PDF) 

 

Comments by IRS Commissioner of Tax Exempt and Government Entities Division

Remarks of Steven T. Miller before the American Society of Appraisers on October 22, 2004. (PDF)