(conservation easement case; easements conveyed to qualified conservation organization via deeds restricting donor’s use of property, but permitting limited farming, recreational use and timber harvesting if done approved donor’s timber management plan; deeds also reserved 12 lots for development and prohibited mineral exploration and various commercial or industrial facilities along with barring public access; court held that easements protected significant habitat and gave donee right to determine whether permitted uses would lead to degradation of conservation values via annual monitoring; court determined that deeds preserved conservation purpose of protecting significant habitat; requirements of I.R.C. §170(h)(4)(A); but, value of charitable contribution overstated; accuracy-related penalty not imposed).