Land Eligible for Charitable Deductions


1. Preservation of land for outdoor recreation by, or the education of, the general public.

 2. Protection of relatively natural habitat of fish and wildlife or plants, or a similar ecosystem.


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3. Preservation of open space (including farmland and forest land) where such preservation will yield a significant public benefit and is for the scenic enjoyment of the general public or pursuant to a clearly delineated federal, state or local government conservation policy.

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4. The preservation of an historically important land area or a certified historic structure.