What other restrictions apply?
- Conservation easements must meet the “conservation purposes” test defined in the existing federal law.
- They cannot be donated as part of a “quid pro quo” agreement where the easement was given in exchange for something else, such as a building permit.
- They must be donated to a qualified organization — a governmental unit or a publicly supported charity that has “a commitment to protect the conservation purposes of the donation, and…the resources to enforce the restrictions.”
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