Partnership for Conservation’s mission is to ensure the long-term availability and integrity of conservation easement donations for all Americans.

P4C recommends several best practices our members follow when using private funding to advance conservation efforts in the United States. We encourage any qualified recipients to accept conservation donation easement donations that adhere to these guidelines.

Section 170(h) of the Internal Revenue Code has helped preserve millions of acres of land for almost 40 years. With an enhanced conservation easement incentive in 2015, the tax incentive is working as intended – and P4C supports common-sense improvements to continue to empower private conservation for more Americans.

The IRS issued Notice 2017-10 on December 23, 2016, designating certain donations of conservation easements by partnerships as a “listed transaction.” P4C has five primary overarching concerns with the Notice, and provides several potential solutions.