Donating a permanent conservation restriction on land gets a more generous AGI ceiling than ordinary charitable gifts, plus an unusually long carryforward window for using up a large deduction.
How it works
Multiplying AGI by the applicable percentage — 50% for most taxpayers, 100% for qualified farmers and ranchers — gives the annual deduction limit; the smaller of the easement value and that limit is deductible this year, with any remainder carried forward.
What this does not include
This does not include the qualified appraisal requirements, the restrictions on “syndicated” conservation easements that Congress has specifically targeted for abuse, or state-level conservation tax credit programs some states offer on top of the federal deduction.
How to use this calculator
- Enter the appraised easement value, AGI, and whether you qualify as a farmer or rancher.
Frequently asked questions
Why does a conservation easement get better tax treatment than cash donations?
Congress created enhanced incentives (higher AGI limits, longer carryforward) specifically to encourage permanent land conservation, which cash and most other property donations don’t receive.
Does donating the easement mean giving up the land?
No — the landowner typically retains ownership and many uses of the property; the easement permanently restricts specific development rights, which is what generates the deduction.
What happens if the 15-year carryforward isn’t enough to use the full deduction?
Any portion still unused after 15 years is lost — it cannot be carried forward further or refunded.
