Contents

SPECIAL GIFT SITUATIONS is pursuant to a clearly delineated federal, state, or local governmentalpolicy, and/or will yield a significant public benefit 155• Preservation of an historically important land area or a certified historicstructure. 156In connection with the first of these definitions (recreation or education),conservation purposes include the preservation of a water area for the use of thepublic for boating or fishing, or a nature or hiking trail for the use of the public.157 The recreation or education must, however, be for the substantial and regularuse of the general public. 158In connection with the second of these definitions (protection of an environmentalsystem), the fact that the habitat or environment has been altered to someextent by human activity will not result in a denial of a charitable deduction underthese rules if the fish, wildlife, or plants continue to exist there in a relatively naturalstate. For example, the preservation of a lake formed by a man-made dam or asalt pond formed by a man-made dike would meet the conservation purposes testif the lake or the pond were a natural feeding area for a wildlife community thatincluded rare, endangered, or threatened native species. 159Also, in connection with the second of these definitions, the tax regulationsadd the requirement that the “relatively natural habitat” be significant. 160 Significanthabitats and ecosystems include habitats for rare, endangered, or threatenedspecies of animals, fish, or plants; natural areas that represent high-qualityexamples of a terrestrial community or aquatic community, such as islands thatare undeveloped or not intensely developed and where the coastal ecosystem isrelatively intact; and natural areas that are included in, or that contribute to, theecological viability of a local, state, or national park, nature preserve, wildliferefuge, wilderness area, or other similar conservation area. 161As to the third of these definitions (preservation of open space), the preservation(1) must be pursuant to a clearly delineated federal, state, or local governmentalconservation policy and yield a significant public benefit; or (2) must befor the scenic enjoyment of the general public and yield a significant public benefit.162 A governmental policy in this regard must be more than a general declarationof conservation goals by a single official or legislative body. The requirementis met by contributions that further a specific, identified conservation project;that preserve a wild or scenic river; or that protect the scenic, ecological, or historiccharacter of land that is contiguous to or an integral part of the surroundingsof existing recreation or conservation sites. 163 A contribution made for the155 IRC § 170(h)(4)(A)(iii).156 IRC § 170(h)(4)(A)(iv); Reg. § 1.170A-14(d)(1).157 Reg. § 1.170A-14(d)(2)(i).158 Reg. § 1.170A-14(d)(2)(ii).159 Reg. § 1.170A-14(d)(3)(i).160 Id.161 Reg. § 1.170A-14(d)(3)(ii).162 Reg. § 1.170A-14(d)(4)(i).163 Reg. § 1.170A-14(d)(4)(iii). 288