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§ 9.7 REAL PROPERTY USED FOR CONSERVATION PURPOSESpreservation of open space may be for the scenic enjoyment of the general public.Preservation of land may be for the scenic enjoyment of the general public ifdevelopment of the property would impair the scenic character of the local ruralor urban landscape or would interfere with a scenic panorama that can beenjoyed from a park, nature preserve, road, body of water, trail, or historic structureor land area, and the area or transportation way is open to or utilized by thepublic. The regulations contain criteria for evaluating the requisite scenic enjoyment164 and, for both definitions, the necessary significant public benefit. 165In connection with the fourth of these definitions (historic preservation), thedonation of a qualified real property interest to preserve an historically importantland area or a certified historic structure meets the requirements. 166 Whenrestrictions to preserve a building or land area within a registered historic districtpermit future development on the site, a charitable contribution deductionis allowed under these rules only if the terms of the restrictions require that thedevelopment conform to appropriate local, state, or federal standards for constructionor rehabilitation within the district.An historically important land area includes:• An independently significant land area, including any related historicresources that meet the National Register Criteria for Evaluation 167• Any land area within a registered historic district, including any buildingson the land area that can reasonably be considered as contributing tothe significance of the district• Any land area adjacent to a property listed individually in the NationalRegister of Historic Places, when the physical or environmental features ofthe land area contribute to the historic or cultural integrity of the property 168A certified historic structure is a building, structure, or land area that is listedin the National Register or located in a registered historic district 169 and is certifiedby the Secretary of the Interior to the Secretary of the Treasury as being ofhistoric significance to the district. 170 The structure must satisfy this definitioneither as of the date of the transfer or on the due date (including extensions) forfiling the transferor’s tax return for the year in which the transfer is made. 171For a conservation contribution to be deductible, some visual public accessto the donated property is required. In the case of an historically important landarea, the entire property need not be visible to the public for a donation to qualifyunder these rules. 172 The regulations contain criteria for determining therequired type and amount of public access. 173 The amount of access afforded the164 Reg. § 1.170A-14(d)(4)(ii)(A).165 Reg. § 1.170A-14(d)(4)(iv).166 Reg. § 1.170A-14(d)(5)(i).167 36 C.F.R. § 60.4.168 Reg. § 1.170A-14(d)(5)(ii).169 This term is defined in IRC § 47(c)(3)(B).170 IRC § 170(h)(4)(B); Reg. § 1.170A-14(d)(5)(iii).171 IRC § 170(h)(4)(B), last sentence.172 Reg. § 1.170A-14(d)(5)(iv)(A).173 Reg. § 1.170A-14(d)(5)(iv)(B). 289