Such deed restrictions, if you recall from our earlier discussion, do not qualify as a charitable deduction for income tax purposes, nor do they designate a guardian to monitor and enforce the restrictions, as is provided for in a conservation easement. Placing a deed restriction on a property's title prior to donating the land may also reduce the value of the donation, and accordingly, the amount the donor may claim as a charitable contribution deduction on his or her income tax. Donated land must be appropriate for designation as one of the units of the state outdoor recreation system, such as a Scientific and Natural Area, Wildlife Management Area, State Park, or State Forest. The value of the contribution is matched dollar for dollar by funds legislatively appropriated to the Critical Habitat Match Program. The match money goes to a special account administered by the DNR Section of Wildlife and used exclusively to acquire land or improve existing state land for the purpose of critical habitat.
Donors thus double the conservation value of their donation.
Private citizens, businesses, and organizations may make donations to qualify for the match funds. In most cases, the DNR consults with the donor on how the match funds are spent, wherever possible applying the funds to a qualifying project of interest to the donor. One way to plan for your land's future protection is to donate land to a conservation organization in your will. It is important that you first contact the intended recipient of the land to be sure that they are able to accept the donation. This is also an opportunity to discuss any wishes you have regarding the land's future use.