Donors use incentives available in the federal income tax code, which acknowledge easements as charitable contributions. In some cases, this benefit is combined with other state and local charitable gift incentives. Some owners coordinate this donation benefit with state and federal tax incentives for rehabilitation of certified historic properties. They develop these overall tax strategies with their financial advisors.

In donating an easement, an owner transfers control of designated portions of a property to the foundation. Typically, the exterior envelope is conveyed along with potential development rights, and sometimes interiors. As a result, any subsequent maintenance work and alterations are subject to the approval of the foundation.