qualified conservation contribution
Defined in 1 place of the United States Code.
For purposes of subsection (f)(3)(B)(iii), the term “qualified conservation contribution” means a contribution—
(A) of a qualified real property interest,
(B) to a qualified organization,
(C) exclusively for conservation purposes.
Source
- 1994–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · in this section