Glossary

Listed below are some common terms and definitions within Section 170(h) that we hope will help you as you read and learn about this topic. 

501(c)(3) – Non-profit

Agroecology

Appraisal

Baseline Study Report

Biodiversity

Capital Raise

Charitable Contribution

 

Conservation Easement

 

Easement

 

Ecological Land Reconstitution

 

Executive Summary

Fair Market Value

 

Fee Simple Title Donation

 

Form 8886

 

Highest and Best Use

IRC 170(h)

 

Land Conservation

 

Land Trust

 

Listed Transaction

 

Land Reconstitution

 

Notice 2017-10

Partnership

Permaculture

Regenerative Agriculture

Silvopasture

Sophisticated Investor

Tax Credit

 

Tax Deduction

 

Zoning

Request a definition pertaining to 170(h):