Farm

Defined under IRC§501(c)(3) as "any land used by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock" together with the improvements thereon

Thanks to William Penn Foundation for supporting this website. Thanks also to the PA Department of Conservation and Natural Resources. Photos courtesy of Wildlands Conservancy / T.L. Gettings.

This website is for general information only and is not intended to provide legal advice or legal opinion. Those who contribute information to the site assume no responsibility for errors and omissions or any liability for damages resulting from use of the material here. This site is maintained by the Pennsylvania Land Trust Association.