FUNDING THE GOALS In order to accomplish the policy goals contained in this statement by the year 2030, the Federal Government should adequately fund programs of research (including cooperative research), extension, cooperative forestry assistance and protection, and improved management of the forestry assistance and protection, and improved management of the forest and rangelands. The Secretary of Agriculture shall continue his efforts to evaluate the cost-effectiveness of the renewable resource programs. Donation of Real Property to U.S. • Act of December 17, 1980 (P.L. 96-541, 94 Stat. 3207; 26 U.S.C. 170(note), 170, 191, 501, 509) NOTE.--This act amends the Internal Revenue Code of * Sec. 6. REVISING AND MAKING PERMANENT RULES ALLOWING DEDUCTION FOR CONTRIBUTIONS FOR CONSERVATION PURPOSES. (a) In General.--Paragraph (3) of section 170(f) of the Internal Revenue Code of 1954 (relating to denial of deduction in case of certain contributions of partial interests in property is amended by . . . the following new subparagraph: "(B) Exceptions.--(denial) to- . . shall not apply "(i) a contribution of a remainder interest in a personal residence or farm, "(ii) a contribution of an undivided portion of the taxpayer's entire interest in property, and "(iii) a qualified conservation contribution." (b) Qualified Conservation Contribution Defined.--Section 170 is amended by . . . the following new subsection: "(h) Qualified Conservation Contribution.-- the term 'qualified conservation contribution' means a contribution- (A) of a qualified real property interest, (C) exclusively for conservation purposes. "(2) Qualified Real Property Interest.--For purposes of this subsection, the term 'qualified real property interest' means any of the following interest in real property: "(A) the entire interest of the donor other than a qualified mineral interest, "(B) a remainder interest, and (26 "(C) a restriction (granted in perpetuity) on the use which may be made of the real property. U.S.C. 170) "(3) Qualified Organization.--(Defines 'qualified organization' as: (1) a governmental unit of the United States, or (2) certain charitable and non-profit organizations.) (26 U.S.c. 501, 509) (4) Conservation Purpose Defined.- "(A) In General.--For purposes of this subsection, the term conservation purpose' means- '(i) the preservation of land areas for outdoor recreation by, or the education of, the general public, "(ii) the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem, "(iii) the preservation of open space (including farmland and forest land) where such preservation is- "(I) for the scenic enjoyment of the general public, or "(II) pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit, or "(iv) the preservation of an historically important land area or a certified historic structure. "(B) Certified Historic Structure.--For Purposes of subparagraph (A)(iv), the term 'certified historic structure means any building, structure, or land area which- 1 "(i) is listed in the National Register, or "(ii) is located in a registered historic district (as defined in section 191(d) (2) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district. (26 U.S.C. 191) "A building, structure, or land area satisfies the preceding sentence if it satisfies such sentence either at the time of the transfer or on the due date (including extensions) for filing the transferor's return under this chapter for the taxable year in which the transfer is made. "(5) Exclusively For Conservation Purposes.--For purposes of this subsection- "(A) Conservation Purpose Must Be Protected.--A contribution shall not be treated as exclusively for conservation purposes unless the conservation purpose is protected in perpetuity. (B) No Surface Mining Permitted.--In the case of a contribution of any interest where there is a retention of a qualified mineral interest, subparagraph (A) shall not be treated as met if at any time there may be extraction or removal of "(6) Qualified Mineral Interest.--For purposes of this subsection, the term 'qualified mineral interest' means-(A) subsurface oil, gas, or other minerals, and (B) the right to access to such minerals." (c) Deduction For Contributions For Conservation Purposes Made Permanent.- (d) Effective Date.--The amendments made by subsections (a) and (b) shall apply to transfers made after the date of the enactment of this Act in taxable years ending after such date, (26 U.S.C. 170(note)) Wood Residue Utilization Act of 1980 • Act of December 19, 1980 (P.L. 96-554, 94 Stat. 3257; 16 U.S.C. 1600(note), 1681(note), 1681-1687) Sec. 1. This Act may be cited as the "Wood Residue Utilization Act of 1980". (16 U.S.C. 1600 Note) Sec. 2. The purpose of this Act is to develop, demonstrate, and make available information on feasible methods that have potential for commercial application to increase and improve utilization, in residential, commercial, and industrial or powerplant applications, of wood residues resulting from timber harvesting and forest protection and management activities occurring on public and private forest lands, and from the manufacuture of forest products, including wood-pulp. (16 U.S.C. 1681) Pilot Projects and Demonstrations Sec. 3. (a) The Secretary may establish pilot projects and demonstrations to carry out the purposes of this Act. The pilot projects and demonstrations established under this section (1) may be operated by the Secretary; or (2) may be carried out through contracts or agreements with owners of private forest lands or other persons, or in conjunction with projects, contracts, or agreements entered into under any other authority which the Secretary may possess: Provided, That nothing contained in this Act shall abrogate or modify provisions of existing contracts or agreements, including contracts or agreements for the sale of national forest timber, except to the extent such changes are mutually agreed to by the parties to such contracts or agreements. (b) Pilot projects and demonstrations carried out under this section may include, but are not limited to (1) establishment and operation of utilization demonstration areas; (2) establishment and operation of fuel wood concentration and distribution centers; and (3) construction of access roads needed to facilitate wood residue utilization: Provided, That residue removal credits may be utilized by the Secretary only as provided in section 4. (16 U.S.C. 1682) Sec. 4. Residue Removal Credits The Secretary may carry out pilot wood residue utilization projects under which purchasers of |