Should-Read: Kavya Vaghul: Conservation easements and tax policies in the United States: "Deductions for conservation easement donations are taken by taxpayers in states that have small shares of conserved land... http://equitablegrowth.org/equitablog/value-added/conservation-easements-and-tax-policies-in-the-united-states/
...What’s more, the donated easement land is concentrated in places with large real estate developments, including golf and country clubs, and high-cost resort areas, such as Martha’s Vineyard in Massachusetts and Jackson Hole in Wyoming. In many ways, this indicates that conservation easements are not being used for the purposes for which they were established...