Of a qualified real property interest,
To a qualified organization,
Exclusively for conservation purposes.

The entire interest of the donor other than a qualified mineral interest,
A remainder interest, and
A restriction (granted in perpetuity) on the use which may be made of the real property.

Is described in clause (v) or (vi) of subsection (b)(1)(A), or
Is described in section 501(c)(3) and—(i) meets the requirements of section 509(a)(2), or(ii) meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph.

(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 a historically important land area or a certified historic structure.

(i) Except as provided in clause (ii), 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 minerals by any surface mining method.
(ii) With respect to any contribution of property in which the ownership of the surface estate and mineral interests has been and remains separated, subparagraph (A) shall be treated as met if the probability of surface mining occurring on such property is so remote as to be negligible.