conservation purpose

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 170 — under this chapter (18 versions over time)

For purposes of this subsection, the term “conservation purpose” means—

(i) the preservation of land areas for outdoor recreation by, or the education of, the general public,

(ii) the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem,

(iii) the preservation of open space (including farmland and forest land) where such preservation is—

(I) for the scenic enjoyment of the general public, or

(II) pursuant to a clearly delineated Federal, State, or local governmental conservation policy,

(iv) the preservation of an historically important land area or a certified historic structure.