Date

   Name

   Address

   City, State Zip

   Dear Name,

   On date, Western Pennsylvania Conservancy's (WPC) Board of Directors met
   and determined that we would accept your gift of a X-acre tract in X
   Township, X County. Based on the information presented to the board, your
   land meets our criteria for conservation, as it lies adjacent XXXXXX and
   conserves ecological resources. It would be WPC's intention to transfer
   this land to become a part of XXXXXXX for the public's recreational use
   and enjoyment.

   [Conservation values] Fragmentation of the forest in this watershed could
   result in a loss of species habitat, so this gift is of significant
   biological importance. In addition, the stream that flows through the
   property, known as XXXX, represents a XXXXX that has been designated XXXXX
   by the PA Department of Environmental Protection. XXXX has been identified
   in the XXXXX County Natural Heritage Inventory as being of importance in
   this area for it's high water quality and the habitat provided for species
   of special concern.

   Enclosed please find IRS Form 8283 (Noncash Charitable Contributions), as
   well as a list of appraisal requirements. Form 8283 must accompany your
   federal income tax return if you are claiming a deduction as a result of
   your gift of land. We greatly appreciate your gift, which will help to
   advance Western Pennsylvania Conservancy's land conservation priorities.

   After your appraiser has completed Section B, Part I and Part III, please
   send the form to Western Pennsylvania Conservancy's office, attention Ann
   Sand. Western Pennsylvania Conservancy completes Section B, Part IV after
   your appraiser has signed this form. Our signature acknowledges we have
   received the property (or interest in the property) described. We will
   return your form within five working days. Also, please include a copy of
   your appraisal to be kept in our permanent files, when sending us IRS Form
   8283.

   If WPC believes the appraised value is significantly overstated or the
   project does not conform in some other way with the tax law, WPC will
   share its concerns with the donor. WPC will not sign IRS Form 8283 if it
   appears WPC is a party in a transaction that unfairly benefits a private
   individual or perpetrates tax fraud.

   We must advise you that Western Pennsylvania Conservancy makes no
   warranty, representation or other assurances regarding the availability,
   amount or effect of any deduction, credit or other benefit to you, your
   representatives or any other person or entity, under United States or any
   state, local or other tax law to be derived from the donation of this gift
   of land or any other transaction associated with the donation of this gift
   of land. To this end, as we have advised, you should rely solely on your
   own legal and financial advisors, consultants and appraisers.

   If you have any questions, please feel free to contact me at (412)
   586-2320. As the Conservancy continues its ongoing mission to protect
   western Pennsylvania's natural resources, we depend on the charitable
   support of conservation-minded individuals and we sincerely thank you for
   the gift and for thinking of our organization.

   Sincerely,

   Name

   Title

   Enclosures: IRS Form 8283, Appraisal Guidelines