Nadia and other Histarchers,

You may want to take a look at our web site, "Strategies for Protecting
Archeological Sites on Private Lands" at www2.cr.nps.gov/pad/strategies -- which
may give you some ideas about where to narrow your search.  I am not aware of
any incentives for those who develop (i.e., destroy?) archaeological sites;
there are a few incentives for those who protect archaeological sites (see the
New Mexico and Wisconsin case studies on the web site, for example).  In terms
of benefits for developers who set aside archaeological sites in open space or
as easements and receive increased density, or some other development benefit,
there are a lot of examples in the web site for these kinds of arrangements.  As
far as I am aware, there are no federal tax benefits for the donation of
archaeological collections, and, according to a discussion last fall with an IRS
tax examiner, if one wanted to claim such a charitable donation, it would be
evaluated by the IRS in the same way that art objects are evaluated -- on the
basis of market value.  Good luck in your research!

Sue Henry Renaud, RPA
Senior Resource Planner & Archaeologist
Heritage Preservation Services
National Park Service