The property owner who donates a Conservation Easement may receive a
substantial, tangible tax benefit in return under current tax laws. The value
of the donation qualifies as a charitable contribution, deductible for federal
and D.C. income, estate and gift tax purposes.

The deduction – equal to the diminution in value resulting from burdening the
property with the easement's restrictions – is determined by a professional
appraiser selected and hired by the donor. How much is the typical deduction?
Because each property is unique, there is no set formula for estimating the
value – it depends on the property and the nature of the restrictions that the
easement imposes. The IRS has warned
that it intends to disallow and penalize
deductions of overvalued easements,
See Commonly Asked Questions.

A Conservation Easement donation isn't for everyone. Before you donate, make sure you know what you are giving away and to whom you are giving it. Make sure you know what the risks and costs are. Make sure you click on the tab to the left and read the section, Before You Donate.