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Conservation and Farmland Easements. Learn more about the impact our efforts have made.Total Acres Conserved. 32,701,848. The conservation organization or land trust then gains full title and control over the property. The tax deduction will be less than in an outright donation. Selling a conservation easement at full value rules out a charitable deduction and may trigger a capital gains tax. A bargain sale or partial donation of the land or a conservation easement on the land. Under a conservation easement, landowners continue to own, use, and control their land, and can sell it or pass it on to heirs. A landowner may either donate the conservation easement or sell it for partial or full appraised value. A conservation easement does not affect a landowner's ability to sell the land or pass it on to heirs.