Shouldn't really have to go to google for you but here's the first link: http://www.landtrustalliance.org/topics/taxes/income-tax-incentives-land-conservation h

Shouldn't really have to go to google for you but here's the first link: http://www.landtrustalliance.org/topics/taxes/income-tax-incentives-land-conservation http://www.landtrustalliance.org/topics/taxes/income-tax-inc... And by the way, Trump uses these deals extensively. When he builds a golf course he'll donate the right to build condos on ~30% of the property to avoid taxes.