Qualified conservation contribution.

The three tests

Publication 526 defines the deduction in one sentence: a qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization, to be used only for conservation purposes. All three pieces must be present.

1. A qualified organization

For this purpose the donee is a governmental unit, a publicly supported charity, or an organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. The organization must also have the resources to monitor and enforce the easement or restriction, which means it needs documents such as maps and photographs that establish the condition of the property at the time of donation. A publicly supported charity is one that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units.

2. A qualified real property interest

The publication lists three interests: your entire interest in real estate other than a mineral interest (subsurface oil, gas or other minerals and the right of access to them); a remainder interest; or a restriction, granted in perpetuity, on the use that may be made of the real property, such as a conservation easement. A time-limited restriction does not fit the third item, because the text requires it to be granted in perpetuity.

3. A conservation purpose

The gift must be made only for one or more of four purposes: preserving land areas for outdoor recreation by, or for the education of, the general public; protecting a relatively natural habitat of fish, wildlife or plants, or a similar ecosystem; preserving open space, including farmland and forest land, if it yields a significant public benefit (either for the scenic enjoyment of the general public or under a clearly defined federal, state or local governmental conservation policy); or preserving a historically important land area or a certified historic structure.

How much you can deduct in one year

You are a qualified farmer or rancher if your gross income from the trade or business of farming is more than 50% of your gross income for the year. The 30% limit that applies to most capital gain property given to 50% limit organizations does not apply to qualified conservation contributions. The publication states that an unused excess can be carried forward for 15 years, where other contributions get 5.

Certified historic structures

A building can be a certified historic structure if it is individually listed in the National Register of Historic Places, or if it sits in a registered historic district and has been separately certified by the Secretary of the Interior. Mere listing as a contributing building in a district is not enough. For a restriction on the interior or exterior of a National Register building, or on the interior of a district building, you attach Form 8283, a signed qualified appraisal by a qualified appraiser, and the National Park Service project number if one applies. A restriction on the exterior of a district building adds more: it must cover the entire exterior and prohibit changes inconsistent with its historical character, you and the donee must sign a written agreement under penalty of perjury, you must include photographs and a description of development restrictions, and a claimed donation over $10,000 requires a $500 filing fee with Form 8283-V. If a rehabilitation credit was allowed on the building in any of the 5 years before the donation, your deduction is reduced.

Partnerships and S corporations

If a partnership or S corporation makes the gift and its qualified conservation contribution is more than 2.5 times the sum of each ultimate member’s relevant basis, the contribution is not treated as a qualified conservation contribution and nobody can claim the deduction. There are three exceptions: the gift is made at least 3 years after the latest relevant acquisition date; the entity is a family pass-through entity (90% or more held by an individual and family members, with a 1-year holding period unless the gift is limited to basis); or the gift preserves a certified historic structure, which requires a statement and a completed Form 8283 showing the sum of each ultimate member’s relevant basis. The entity must keep dated written statements of adjusted, modified and relevant basis unless the first two exceptions apply.

Records

Besides the general noncash rules, your records must include the fair market value of the underlying property before and after the contribution and the conservation purpose the gift serves.

Worked example

Hypothetical figures using the publication’s formulas. Your AGI is $200,000 and you give $20,000 in other charitable contributions. You donate a conservation easement that you and your appraiser value at $150,000. The standard limit is 50% of $200,000 = $100,000, minus $20,000 = $80,000, so you deduct $80,000 this year and carry $70,000 forward. A qualified farmer or rancher would have a limit of $200,000 minus $20,000 = $180,000, which covers the full $150,000.

Related

For the other percentage limits see the 30 percent AGI limit page and the carryover page. For gifts of appreciated property see donating appreciated stock and property. To compare itemizing with the standard deduction use the standard vs itemized deduction calculator.

Sources

• IRS Publication 526 (2025), Charitable Contributions: the sections cited on this page. Read November 2, 2026.
• IRS Tax Exempt Organization Search: the tool Pub 526 names (IRS.gov/TEOS) for checking whether an organization can receive deductible gifts. Pointed to, not queried.

Edition read: Publication 526 (2025), for use in preparing 2025 returns. Its “How To Get Tax Help” section notes that P.L. 119-21 (July 4, 2025) enacted tax reform, with updates at IRS.gov/OBBB; this page states no 2026 changes that the publication text does not spell out, so check the 2026 edition when it is released. Where the publication refers to Pub 544, Pub 561 or the Instructions for Form 8283 for more detail, this page does not restate those documents. This page summarizes the publication and does not replace it.