PUBLIC LAW 96-541—DEC. 17, 1980
94 STAT. 3207
"(3) QUALIFIED ORGANIZATION.—For purposes of paragraph (1), the term 'quaUfied organization' means an organization which— "(A) is described in clause (v) or (vi) of subsection (b)(l){A), or "(B) is described in section 501(c)(3) and— 26 USC 501. "(i) meets the requirements of section 509(a)(2), or 26 USC 509. "(ii) meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph. "(4) CONSERVATION PURPOSE DEFINED.—
"(A) IN GENERAL.—For purposes of this subsection, the term 'conservation purpose means— "(i) the preservation of land areas for outdoor recreation by, or the education of, the general public, "(ii) the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem, "(iii) the preservation of open space (including farmland and forest land) where such preservation is— "(I) for the scenic enjoyment of the general public, or "(II) pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit, or "(iv) the preservation of an historically important land area or a certified historic structure. "(B) CERTIFIED HISTORIC STRUCTURE.—For purposes of subparagraph (A)(iv), the term 'certified historic structure' means any building, structure, or land area which— "(i) is listed in the National Register, or "(ii) is located in a registered historic district (as defined in section 191(d)(2)) and is certified by the 26 USC 191. Secretary of the Interior to the Secretary as being of historic significance to the district. A building, structure, or land area satisfies the preceding sentence if it satisfies such sentence either at the time of the transfer or on the due date (including extensions) for filing the transferor's return under this chapter for the taxable year in which the transfer is made. "(5) EXCLUSIVELY FOR CONSERVATION PURPOSES.—For purposes
of this subsection— "(A) CONSERVATION PURPOSE MUST BE PROTECTED.—A contribution shall not be treated as exclusively for conservation purposes unless the conservation purpose is protected in perpetuity. "(B) No SURFACE MINING PERMITTED.—In the case of a contribution of any interest where there is a retention of a qualified mineral interest, subparagraph (A) shall not be treated as met if at any time there may be extraction or removal of minerals by any surface mining method. "(6) QUALIFIED MINERAL INTEREST.—For purposes of this subsection, the term 'qualified mineral interest means— "(A) subsurface oil, gas, or other minerals, and "(B) the right to access to such minerals.", (c) DEDUCTION FOR CONTRIBUTIONS FOR CONSERVATION PURPOSES MADE PERMANENT.—Section 309(b)(1) of the Tax Reduction and
Simplification Act of 1977 and section 2124(e)(4) of the Tax Reform, 26 USC 170 note. Act of 1976 are each amended by striking out ", and before June 14, 26 USC 170 note. 1981".
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