Natural Heritage Preservation Tax Credit Act of 2000.

(1) Under the Natural Heritage Preservation Tax Credit Act of 2000, property may be contributed to departments, as defined, any local government, or any nonprofit organization designated by a local government or department, based on specified criteria, in order to provide for the protection of wildlife habitat, open space, and agricultural lands. The act defines "donee" as a department within the Natural Resources Agency to which a donor has applied to donate property, a local government requesting approval of a donation of property to it, or a designated nonprofit organization.