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).
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)…
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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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S.L. 2013-316 repealed G.S. 105-151.12 and G.S. 105-130.34, and eliminates the conservation tax credit effective January 1, 2014.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.