qualified conservation contribution

(1) In general For purposes of subsection (f)(3)(B)(iii), the term “qualified conservation contribution” means a contribution— (A) of a qualified real property interest, (B) to a qualified organization, (C) exclusively for conservation purposes.

Source

26 USC § 170(h)(1)

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Scoping language

None identified, default scope is assumed to be the parent (part VI) of this section.

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