Landowners may leave a gift of land or conservation easement by will. Donors save on estate taxes via the charitable deduction, though they give up the income deduction.

A gift-by-will provision is a good idea when a landowner is granting easements over portions of his property over time in order to extend his ability to use available tax deductions. A donation by will ensures the whole property ends up under easement as originally intended.

Check with the chosen recipient of the gift to make sure that agency or organization is willing and able to accept it.