Federal Income Tax Benefits
Scenic Enjoyment income tax deduction
In some cases, archaeological sites fall under "scenic enjoyment" because of the broad definition the IRS code applies to this resource category. Open space or scenic easements are used to protect cultural resources in cases where an they do not qualify for a historic preservation easement under the IRS code.
Open space and scenic easements protect historic structures and archaeological sites by prohibiting activities that would negatively affect the appearance of a landscape, and, in turn, the cultural resources associated with it. For example, the construction of a housing development would have a negative impact on the integrity of an open pasture. Placing the pasture under an open space easement would not only protect it and its scenic vista, but also an archaeological site or historic structure that might be located there. (Explanations of the photographs are given in the left-hand panel.)