NC Department of Environment and Natural Resources
Conservation Tax Credit Certification - Home

Conservation Tax Credit Certification

conservation of natural areas
public beach access
fish and wildlife conservation
public access to public waters
farmland conservation

Conservation Incentives

The Conservation Incentives Program is made up of the Conservation Tax Credit Program,the Conservation Grant Fund, and the Conservation Easement Program (as defined by G.S. 113A-230-239).

G.S. 105-151.12
Conservation Tax Credits for Individuals
G.S. 105-130.34
Conservation Tax Credits for Corporations
G.S. 113A-230
Conservation Easement Program

In July 2010, North Carolina clarified the requirements for donations of real property to qualify for a conservation tax credit under N.C.G.S. §§ 105 130.34, 105 151.12. (HB 1829)…
Read the two possible options for complying with the clarified rules.

What Reviewers Look For

In addition to the reviewer guidelines, clear and straightforward instruments of transfer are not only helpful in the review process, but also should make it easier to monitor and steward the property in perpetuity.
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Mission

The Conservation Incentives Program assists landowners and conservation organizations with N.C. Conservation Tax Credits and with information about other state and federal conservation incentive programs.

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Since its establishment, 220,000 acres have been certified by the Tax Credit Program; and the applicants have reported to the Conservation Tax Credit program an estimated value of more than $1.2 billion for these donations.

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N.C. Department of Environment and Natural Resources

1601 Mail Service Center, Raleigh, NC 27699-1601 USA

Headquarters (Environment and Natural Resources Building): 217 W. Jones St.

Archdale Building: 512 N. Salisbury St.

Toll Free: (877) 623-6748

NC Department of Environment and Natural Resources
Conservation Tax Credit Certification - Home

Conservation Tax Credit Certification

conservation of natural areas

public beach access

fish and wildlife conservation

public access to public waters

farmland conservation

Conservation Incentives

Enabling Legislation

G.S. 105-151.12

G.S. 105-130.34

G.S. 113A-230

Fee Simple Gifts

What Reviewers Look For

Mission

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