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APPENDIX
SEC. 170(h). Qualified Conservation Contribution.--
(1) In general.--* * * the term “qualified
conservation contribution” means a contribution--
(A) of a qualified real property
interest,
(B) to a qualified organization,
(C) exclusively for conservation
purposes.
(2) Qualified real property interest.--For
purposes of this subsection, the term “qualified real
property interest” means any of the following interests
in real property:
(A) the entire interest of the donor
other than a qualified mineral interest,
(B) a remainder interest, and
(C) a restriction (granted in
perpetuity) on the use which may be made of
the real property.
* * * * * * *
(4) Conservation purpose defined.--
(A) In general.--For purposes of this
subsection, the term “conservation purpose”
means--
(i) the preservation of land
areas for outdoor recreation by, or
the education of, the general
public,
(ii) the protection of a
relatively natural habitat of fish,
wildlife, or plants, or similar
ecosystem,
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