Iowa state Capitol building in Des Moines

Conservation Tax Issues

Tax incentives for private conservation

Iowa tax credit for charitable conservation contribution of land

Thanks to legislation passed in 2008, Iowa taxpayers can claim a substantial Iowa tax credit when they make a charitable donation of land or land value to a qualified conservation organization. There are two types of donations:

  • Land for conservation purposes (full donation or bargain sale)
  • Conservation easements

Iowa’s new tax credit provides so much value that full or partial donations for conservation purposes can, in some cases, bring landowners nearly as much financial return as selling the land.

Learn more about Iowa tax credit for conservation.

Learn more about land donation options.

Federal Conservation Easement Deduction

INHF works with our national partner, the Land Trust Alliance, to engage in federal policy that impacts conservation in Iowa. Most of that work focuses on tax issues as it relates to permanent land protection.

In 2015, Congress made permanent a federal tax deduction for protecting land through a conservation easement. This allows family farmers, ranchers and other moderate-income landowners to get a significant tax benefit for donating a conservation easement on their land.

Learn more about the Federal Conservation Easement Incentive Tax Deduction.

Learn more about conservation easements.