This older article suggests that while all of such things are possible, they attract higher level of interest from the IRS https://www.journalofaccountancy.com

This older article suggests that while all of such things are possible, they attract higher level of interest from the IRS https://www.journalofaccountancy.com/issues/2011/nov/20103603.html https://www.journalofaccountancy.com/issues/2011/nov/2010360... "From 2003 through 2007 approximately 3,000 tax returns per year contained a charitable deduction for donation of a qualified conservation contribution. During this time and since, the IRS has continued to scrutinize deductions for contributions of conservation easements, often challenging them on issues including the quality of the appraiser and/or appraisal, the appraisal technique employed, failure to comply with substantiation requirements or protection of the conservation purpose. Tax practitioners need to be aware of the rules and procedures to successfully support these transactions and their tax treatment. They must be able to select a qualified appraiser and assess an appraisal for compliance with procedural and substantiation requirements. Then they must be able to structure and document these transactions appropriately and correctly calculate the deduction."