Land Conservation Clinic

Federal

 

Statute

26 U.S.C. § 170

 

Regulations

26 C.F.R. § 1.170A–14

26 C.F.R. § 1.170A-16

26 C.F.R. § 1.706-3

26 C.F.R. § 1.706-4

 

Final Rule

89 Fed. Reg. 54284, June 28, 2024

 

Case Law

Hewitt v. Commissioner of IRS, 21 F.4th 1336 (11th Cir. 2021).

For additional case law, search Westlaw and Lexis in "All Federal" cases for "qualified conservation contributions".

 

State

Georgia Conservation Tax Credit Program:

Statute

Regulations

Permanently Protecting Land that is held by a Government or Land Trust

Statute

Conservation Easements

Georgia Enabling Statute

 

Westlaw

Conservation Easements: Overview

Conservation Easement: Medium Form

Lexis

Conservation Easement: Template

Conservation Easements

Qualified Conservation Easement Estate Tax Exclusion