Habitat destruction and fragmentation resulting from land development has motivated considerable public and private expenditures on land conservation initiatives. In addition to direct expenditures related to the procurement of conservation land, legislators have also put in place incentives aimed at encouraging private landowners to voluntarily donate conservation easements. Many landowners have taken advantage of these incentives, as private land held under conservation easement increased nearly five-fold between 2000 and 2010 (Land Trust Alliance 2010). This research seeks to inform the design and implementation of public incentives for conservation easements by analyzing how the tax incentives already in place have influenced the distribution of conservation easements and behavior of land trusts throughout the United States.