A 1980 amendment to the internal revenue code introduced a new concept of the "qualified conservation contribution" which provides income tax benefits to the donor of historic land areas and certified historic structures. Archaeological sites can be either, and archaeologists who understand the charitable contribution provisions of the internal Revenue Code will recognize opportunities to protect archaeological resources through donations of land or easements. This article describes the tax concepts in sufficient detail to enable archaeologists to help interested landowners begin to explore charitable contirbutions as alternatives to sales.