Conservation easement over golf course eligible for deduction

A conservation easement over land including a private golf course qualifies for a charitable contribution, the 11^th Circuit Court of Appeals has held.  It has reversed and vacated a Tax Court decision denying the deduction.

An easement qualifies for a deduction, the Court said, if it was made for “the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem,” or was made for “the preservation of open space ... for the scenic enjoyment of the general public.”