### Question
Can you define what qualified conservation contribution means?


### Answer
**Qualified conservation contribution** is defined as the following in *26 U.S.C. § 170*:

> 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**

