- 40 -
property interest and, more specifically, to require that the
contributee hold such an interest in perpetuity exclusively for
one or more of the conservation purposes listed in section
170(h)(4). While the term was included in the TRA 1976 without
any specific indication as to its meaning, see discussion supra
note 16, the legislative history of the TRSA briefly discusses
the meaning of that term. Although the view of a subsequent
Congress is not a controlling basis from which to infer the
intent of an earlier Congress, Haynes v. United States, 390 U.S.
85, 87 n.4 (1968); United States v. Philadelphia Natl. Bank,
374 U.S. 321, 348-349 (1963), we note that the TRSA modified
former section 170(f)(3)(B) by adding a provision (former section
170(h)(3)(B)(iii)) containing the phrase “exclusively for
conservation purposes” and that the legislative history to this
modification is consistent with our reading. The legislative
history states:
it is intended that a contribution of a conservation
easement * * * qualify for a deduction only if the
holding of the easement * * * is related to the purpose
or function constituting the donee’s purpose for
exemption * * * and the donee is able to enforce its
rights as holder of the easement * * * and protect the
conservation purposes which the contribution is
intended to advance. The requirement that the
contribution be exclusively for conservation purposes
is also intended to limit deductible contributions to
those transfers which require that the donee hold the
easement * * * exclusively for conservation purposes
(i.e., that they not be transferable by the donee in
exchange for money, other property, or services). [H.
Conf. Rept. 95-263, supra at 30-31, 1977-1 C.B. at
523.]
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