(petitioner acquired tract in late 2003 in fee simple and conveyed conservation easement to qualified entity the next day; conservation easement deeds contained clause that easement could be terminated by mutual agreement of parties; gift to entity did not create charitable trust and remote possibility that easement would be terminated immaterial; transfer to entity is a restricted gift for preservation and protection of conservation of donated property; cy pres doctrine does not bar conservation easement in event it is not possible to carry out purpose of easement; conservation easement could be terminated by mutual agreement and easement fails to comply with perpetuity requirement of Treas. Reg. Sec. 1.170A-14(g); petitioner argued on reargument that court had not applied rule espoused in Kaufman v. Comr., No. 11-2017, 2012 U.S. App. LEXIS 14858 (5th Cir. Jul. 19, 2012), vac'g., 136 T.C. 294 (2011); however, court noted that Kaufman involved termination of scenic easement by reason of mortgagee's reservation of casualty insurance or condemnation proceeds (not involved in present case), and that deed of trust in Kaufman stated that nothing limited donee's right to give consent to changes in easement deed or abandon some or all of donee's rights; in present case, language in easement grant provided for extinguishment of easement by mutual agreement of parties, and nothing in easement grant limited discretion of parties to abrogate easement).