This guide covers the “outdoor recreation” category of qualifying purposes for tax deductible conservation easements. The guide sets out the relevant law and provides examples of private letter rulings on contributions of property or an interest in property that qualify for tax deduction based on recreation, such as canoeing and camping. CLC is continuing to work with LTA (which is the national convener, strategist and representative of more than 1,700 land trusts across America) in developing resources for land trusts.
