Frequently Asked Questions
- be perpetual
- be donated to a qualified organization (a nonprofit land trust or public agency)
- meet one of the “conservation purposes” tests outlined in the Internal Revenue Code
- protects relatively natural habitats of fish, wildlife or plants;
- preserves open space – including farms ranches or forests – either for scenic enjoyment or in keeping with a clearly delineated public policy;
- preserves land for public outdoor recreation or education; or
- preserves historically important land or certified historic structures
Each conservation easement must meet one, but not all, of these recognized purposes. The conservation purpose of most conservation easement donations in Texas is derived from the protection of open space or wildlife habitat.
- ownership of the mineral rights has been separated from the land and remains separated today; and
- the owner proves that the probability of surface mining occurring on the property is “so remote as to be negligible.”
Thanks to Texas Parks and Wildlife Department, the Palmer Foundation Land Trust in Colorado, and David Braun for assistance in preparing this information.