By: Breana Behrens
A deduction will be disallowed if the donation satisfies one of the enumerated conservation purposes, but allows for the destruction of other significant conservation goals. Destructive uses of the property are only permitted if necessary for the protection of the conservation interests that are the subject of the donation.
This section of the IRC is not intended to prohibit working landscapes, such as farms, ranches, and forest lands from being eligible for a conservation easement. A donor may continue a pre-existing use of the property that does not conflict with the conservation purposes of the donation.