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N.C. Department of Environment and Natural Resources

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

Conservation Tax Credit Certification

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Instructions for Completing the Application for Conservation Tax Credit Certification

Please Note:

We require a signed application, with a hard-copy of the instrument of transfer. At the discretion of the applicant, much of the additional supporting material could be included on a CD-ROM. When you complete the application using a computer, the form sections will expand to accommodate the requested information. Save and print.

Completing the Application Form

DOWNLOAD APPLICATION:

Click here to download the application.

DONOR INFORMATION:

Accurate contact information is essential when questions arise.

SITE DATA ON PROPERTY TO BE DONATED:

For both location and description below, these can be brief statements. It is helpful to have additional information, but it is not acceptable to submit only “See attached.”

  • Location – Note county, access roads, and adjacent conservation lands.

  • Description - Note the acreage and current usage. Describe type of vegetative cover (e.g. 90% mixed hardwood forest, 10% pastureland). It is important to note if property contains any priority conservation features such as:

    • Significant Natural Heritage Area or rare species;
    • Mature forest or other high-quality or rare natural community;
    • Seeps, springs, streams and water courses of high water quality or wildlife habitat;
    • Identified for conservation in an adopted state, regional, county, or municipal open space or greenway plan;
    • Features on the National Register of Historic Places;
    • Pasturelands; marsh; planted pine forest, etc.
  • Legal Encumbrances – The title must be clear and unencumbered.

PURPOSE OF PROPERTY DONATION:

Many conservation donations have multiple benefits. Noting the primary purpose will help direct the application to the most appropriate reviewer. If you are interested in knowing the reviewers’ expectations, see Reviewer Guidelines.

Conservation Purpose Reviewing Agency
Public access to public trail, beach or waters Coastal Management, Parks and Recreation
Fish and wildlife conservation Natural Heritage Program, Coastal Management, Marine Fisheries;
Wildlife Resources Commission
Farmland and forestland conservation Soil and Water Conservation, Forest Resources
Watershed protection Water Quality
Conservation of natural areas Natural Heritage Program
Conservation of natural or scenic river areas Water Resources, Parks and Recreation
Conservation of predominantly natural parkland Parks and Recreation
Historic landscape conservation Department of Cultural Resources

TYPE OF INTEREST TO BE DONATED

See glossary.

PROPOSED RECIPIENT OF PROPERTY DONATION

Additional materials will be required if the recipient is not a recognized qualified recipient.

PROPERTY DONATION TRANSACTION IS BEING ACCOMPLISHED THROUGH

See glossary.

STATUS OF PROPERTY DONATION:

A donation cannot be certified without a recorded instrument of transfer. However, in some cases, especially where there are some unusual circumstances or retained rights, the applicant may wish to know before the property is donated whether DENR would certify the public benefit. This adds to the workload of reviewers, but the program will accommodate requests for preliminary review in as timely manner as possible.

ESTIMATED VALUE OF PROPERTY PROPOSED FOR DONATION (optional)

This does not have to be an appraised value and has no effect on the final appraised value for charitable contribution or tax credit.

INCLUDE WITH APPLICATION:

  1. Recorded instrument of transfer

    When fee simple interests in real property are donated for conservation purposes, and with the intent to seek a North Carolina income tax credit, there are some options available to donors and recipients to comply with recent legislative changes. Please click here to learn more about these options:

    2010 Changes to North Carolina Conservation Tax Credit

  2. Maps

    Maps should provide some information about the natural features of a property (e.g. topo or aerial photos), and can demonstrate how the public benefits of a property have been conserved by the donation. It is important to know if there are important or sensitive areas such as waterways (rivers, streams, lakes, ponds) and wetlands, and for the reviewer to be able to understand the size, shape and configuration of conservation area.

    One of the tools the reviewers use to determine the conservation value of a property is the North Carolina Conservation Planning Tool. This interactive map viewer includes assessment layers for Biodiversity and Wildlife Habitat, Agricultural Lands, and Forestry Lands. It is available at: http://portal.ncdenr.org/web/cpt/map-viewer  Information on existing conservation lands can be accessed at http://portal.ncdenr.org/web/cpt/data-download

    In order to process the certification in a timely manner, the following maps are requested. Click on titles below to see examples.

    Please note

    Many of the nonprofit qualified recipients have the capacity to make maps, and there may already be maps made that could be included with the application.

  3. Baseline documentation (when applicable) and shapefiles

    Baseline documentation may not be available for all properties, especially for fee simple donations. Of particular interest to reviewers are biological and cultural inventories. Most conservation easements should have baseline documentation. When available, please include these documents.

AFFIRMATION:

An attorney or notary is not required to witness signatures.

 

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