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N.C. Department of Environment and Natural Resources

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

Conservation Tax Credit Certification

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).

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Enabling Legislation

Fee Simple Gifts

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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NOTE:

The Conservation Tax Credit will be eliminated after December 31, 2013.

S.L. 2013-316 repealed G.S. 105-151.12 and G.S. 105-130.34, and eliminates the conservation tax credit effective January 1, 2014. In an effort to provide customer service and improve the quality of the applications for certification, DENR provides (upon request) a preliminary review of a potential project as a way to exchange information prior to donation of property interests. If you have questions or would like additional information, please contact Scott Pohlman at 919-707-8110.

In light of the repeal of numerous tax credits, the N.C. Department of Revenue has published guidance on the carryforward of tax credits (claiming unused credit in succeeding years). We hope this is helpful for potential donors who are thinking through donations and tax planning.
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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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