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)
Comments by IRS Commissioner of Tax Exempt and Government Entities Division
Remarks of Steven T. Miller before the American Society of Appraisers on October 22, 2004. (PDF)