Conservation easements

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This gives a great overview of the benefits of using a Conservation Easement.   NOTE:  In 2015 Congress enacted one of the most powerful conservation measures in decades:  

• Raising the deduction a donor can take for donating a conservation easement to 50%, from 30%, of his or her annual adjusted gross income; 
• Extending the carry-forward period for a donor to take a tax deduction for a conservation agreement to 15 years from 5 years