Under Washington State law (RCW 64.04.130), a conservation easement may be held by a non-profit nature conservancy corporation or by a federal, state or local government.
Jefferson Land Trust, which was incorporated by local residents in 1989, meets all of the qualifications of this Washington law, as well as those imposed by federal law, to qualify as a tax-exempt charitable institution under Section 501(c)(3) of the Internal Revenue Code.
