Taxpayers are finding that the valuation of contributed conservation easements to qualified charitable organizations in order to receive a charitable deduction is an unclear and cumbersome area of the tax law. Even though a qualified conservation easement will qualify as a deduction under Internal Revenue Code (IRC) section 170 (f)(3)(B)(iii), many taxpayers have encountered resistance from the IRS when claiming such contributions on their tax returns. Estate tax planning is another area impacted by conservation easements under IRC section 2031(c).