I can't speak to whether there have been significant increases in the amount of land donated to conservation activities because of the tax benefit accrued to the donation of land, but I think anyone really considering the situation should examine it. The tax benefit as a result of donating land to a conservation society is greater than one donating to an organization that creates perpetually affordable housing. I don't know if the tax benefit actually created larger donations, pre-tax situations. I don't have that information.
On December 4th, 2007. See this statement in context.