Applying for Conservation Tax Credit

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Application Process

• Upon receipt of a completed application, the certification review process generally takes between six and eight weeks.

Application Form

• When completing the application on the computer, the form sections will expand to accommodate the requested information. Save and print. We require a signed application, with a hard copy of the instrument of transfer. Much of the additional supporting material could be included on a CD-ROM.

Instructions for Completing Application

• Step-by-step directions for completing certification application

Reviewer Guidelines

• To certify the public benefit of donations, applications are reviewed to:
  1. determine if the donation of property interest provides a public benefit, as defined in the state laws.
  2. establish if the donation instrument maintains the public benefits in perpetuity. Resource agencies apply specific criteria based on the primary conservation purpose.

Glossary of Conservation Terms

• The glossary is intended to provide general information about options, and is not intended to represent legal definitions, cover every aspect of the law, or give legal guidance. Please contact your tax advisor regarding any donation under the Conservation Tax Credit Program and the federal and state tax consequences of such donation.