evidence: An income tax credit equal to 50% of the fair market value of the crops or food donated. The total amount of credit for all food donations you make during the year can’t be greater than $10,000. Carry forward any unused credits for 5 years. [...] An income tax credit equal to 25% of the value of the timber in the buffer, if the timber were harvested. The maximum amount of the credit is $17,500, or your total tax liability, whichever is less. Carry forward any unused credits for 5 years.