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Tax Incentives

Congress developed tax incentives to encourage continued private ownership of working farms, forests, and recreational areas. In many parts of the Carolinas, land has grown beyond its value as an agricultural investment and is being valued at its development potential. So North and South Carolina implemented tax credit programs to preserve our two strongest economic growth engines -- agriculture and tourism.

Follow the links below to learn more about available tax incentives for conservation planning.

NEW: Enhanced Tax Benefits for 2006 and 2007

Federal Income Tax Deduction

North Carolina Conservation Tax Credit
South Carolina Income Tax Credit
Estate Tax Treatment
Post-Mortem Planning
Property Tax
Regulatory Environment

The Open Space Protection Collaborative provides information to promote the proper use of easements and other conservation tools. This information is not intended to be tax or legal advice; individuals should consult their own legal and financial advisers before drafting, executing or donating a conservation easement.

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