This publication discusses tax aspects of conservation easements from the standpoint of a forest landowner, the person selling or donating an easement. It is intended to provide you with a basic introduction to these tax treatments. Footnotes on specific points of tax law are provided to assist your attorney, CPA, or other tax advisor to apply the law to your specific circumstances. Before you decide to sell, donate or make a bargain sale of an easement you should estimate the tax implications of each alternative and consider how your decision would affect the tax implications to you, your spouse and any heirs you desire to benefit. The discussion here focuses on forestland, but it is applicable to easements on any type of undeveloped land.