### Question
How is the "qualified conservation contribution" defined?


### Answer
The term **qualified conservation contribution** is defined in *26 U.S.C. § 170* as follows -

> a contribution—



(A) of a qualified real property interest,



(B) to a qualified organization,



(C) exclusively for conservation purposes

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

