qualified conservation easement
(B)The term “qualified conservation easement” means a qualified conservation contribution (as defined in section 170(h)(1)) of a qualified real property interest (as defined in section 170(h)(2)(C)), except that clause (iv) of section 170(h)(4)(A) shall not apply, and the restriction on the use of such interest described in section 170(h)(2)(C) shall include a prohibition on more than a de minimis use for a commercial recreational activity. (C)An individual is described in this subparagraph if such individual is— (i)the decedent, (ii)a member of the decedent’s family, (iii)the executor of the decedent’s estate, or (iv)the trustee of a trust the corpus of which includes the land to be subject to the qualified conservation easement.