Step 1: Recall the characteristics of topsoil.
Topsoil is the uppermost fertile layer of soil containing organic matter, nutrients, seeds, and beneficial microorganisms.
Step 2: State its importance in reclamation.
During mine reclamation, preserved topsoil promotes vegetation growth by supplying essential nutrients and microorganisms.
Hence,
\[
\boxed{\text{Contains nutrients and microorganisms}.}
\]
Therefore,
\[
\boxed{(D)}
\]
is the correct answer.