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Georgia Tax Credit
The purpose of the conservation tax credit is to increase the financial incentives for a willing landowner to donate land or place a permanent conservation easement on their property. Taxpayers can claim a credit against their state income tax of up to 25% of the fair market value of the donated property. The credit is limited to $250,000 for individuals, $500,000 per corporation, and up to 1 million (in aggregate) for partnerships. The amount of the credit used in any one year may not exceed the amount of state income tax otherwise due. Any unused portion of the credit may be carried forward for ten succeeding years.
The property must be donated to a government entity or to a qualified non-profit organization and must meet the State’s conservation purposes. The Georgia Department of Natural Resources (DNR) is responsible for certifying that donated property meets these conservation purposes and that the property is being donated to a qualified organization.
For application questions or assistance, contact:
Kristina Sorensen
GA Land Conservation Program & GA Conservation Tax Credit Program
Georgia Department of Natural Resources
Wildlife Resources Division | Nongame Conservation Section
2065 US Highway 278 SE, Social Circle, GA 30025-4743
Office: 770-918-6411 | Direct Line: 770-761-3043 | FAX: 706-557-3033
Kristina_Sorensen@dnr.state.ga.us
Click below to learn more about the Program and to download Applications.
Conservation Tax Credit & Certification Process
Tax Credit Certification Process and Procedures, Certification FAQ, and Department Rules.
Application Materials for Certification
DNR Conservation Tax Credit Certification Application to be filled out by Donor, a list of currently Qualified Organizations eligible under the Tax Credit Program, and Qualified Organization Application.
Additional Resources for Applicants
Links to Georgia's Comprehensive Wildlife Conservation Strategy, Georgia's Statewide Outdoor Recreation Plan, Land Trust Alliance's Land Trust Standards and Practices 2004, and the Georgia Department of Revenue Rules for the tax credit.