Conservation easements are an increasingly popular tax and estate-planning tool.  A Federal income tax deduction is allowed for a “qualified conservation contribution” (QCC).  In order to qualify for the tax benefit, a QCC must be the right sort of property interest given “exclusively for conservation purposes” to a “qualified organization.”  The most common type of property interest given is a perpetual conservation restriction like an easement or restrictive covenant.  Generally, a QCC must be given to a governmental organization or public charity that has measures in place to preserve the conservation benefit.  GTH attorneys are knowledgeable about the intricacies of negotiating and implementing conservation easements.