Land Eligible for Charitable Deductions

 
 
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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.