Funding Focus: The Conservation Land Tax Credit program recognizes and rewards landowners who donate a real property interest either outright, or through a Conservation Restriction. The donation must permanently protect an important natural resource such as forest land that is in the public’s interest. The program is funded for up to $2 million a year. The donor(s) are provided a tax credit of 50% of the donation value, up to the $75,000 max. Donors do not have to reside in the Commonwealth of Massachusetts to qualify. Types of Land Ideal for this tax credit: * Land that may qualify as Certified Land may include the following: * Drinking water supplies * Wildlife habitats and biological diversity * Agricultural and forestry production * Recreational opportunities * Land holding scenic and cultural values.