Instructions for Completing the Application for
Conservation Tax Credit Certification

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

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.

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, it is advantageous to have the deed of transfer clearly state that the transaction was to provide for conservation of the land. One or more of the conservation purposes required by the Conservation Tax Credit statutes may be mentioned in the deed of transfer to describe the intended conservation use. Failure to note the conservation purposes for the transaction in the instrument of transfer may disqualify certification, since the conservation benefit may not be protected or assured. An alternate, less preferable course of action is to have the conservation intent set out in the official minutes of the recipient's acceptance of the land, and a statement that the donation is not required by local ordinance.

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 One NC Naturally Conservation Planning Tool. This interactive map viewer includes assessment layers for Biodiversity and Wildlife Habitat, Agricultural Lands, and Water Services. It is available at: http://www.onencnaturally.org/pages/ConservationPlanningTool.html

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

• Locator map
• Map of tract and/or easement. If easement, please show easement boundaries within the larger tract.
• Map of project in relation to other conservation lands - 2nd sample
• Map of project in relation to relevant ecosystem service or function (Conservation Planning Tool assessments for Biodiversity and Wildlife Habitat, Agricultural Lands, and Water Services)

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.