(2) Skilled real property interestFor purposes of this subsection, the time period “capable real property curiosity” indicates any of the subsequent pursuits in real property:(B) Other contributionsAny charitable contribution aside from a charitable contribution to which subparagraph (A) or (G) applies shall be permitted to the extent that the

(B) No surface area mining permitted (i) On the whole Besides as presented in clause (ii), in the situation of a contribution of any desire where You will find there's retention of an experienced mineral desire, subparagraph (A) shall not be treated as met if at any time there may be extraction or removing of minerals by any area mining method.(B)