Preservation Easement Trust, Inc., a New Jersey 501(c)(3) nonprofit
corporation, is a “qualified organization” within the
current meaning of Section 170(h)(3) of the Internal Revenue Code.
On September 17, 2003, Preservation Easement Trust, Inc. received
an Internal Revenue Service written notification confirming federal
income tax exempt status as a charitable organization described
in Section 501(c)(3) of the Internal Revenue Code (download
IRS Recognition of Exemption).