Relevant IRS Notices and Comments
Guidance from the IRS on qualified conservation contributions.
Guidance regarding deductions by individuals for qualified conservation contributions. (PDF)
Guidance regarding appraisal requirements for non-cash charitable contributions. (PDF)
Charitable Contributions and Conservation Easements. (PDF)
Remarks of Steven T. Miller before the American Society of Appraisers on October 22, 2004. (PDF)
