A Landowner's Guide to Carbon Sequestration Credits

This pointer provides risk evaluation considerations for carbon projects that will vary depending on the land trust’s role in the carbon project.

As climate change impacts intensify around the world, nature-based carbon sequestration and storage are essential tools to addressing the climate crisis. The question remains where to focus conservation in order to maximize climate benefits. The Conservation Carbon Map can help answer that and more.

Engaging in carbon projects involves a variety of contracts including operating agreements, service agreements, confidentiality agreements, and a variety of agreements with the registry itself. This pointer helps land trusts mitigate risk associated with carbon project agreements.

This pointer addresses federal income tax implications of carbon offset projects including unrelated business income, taxable events, and classification of income as ordinary income or a capital asset.

This publication offers practical guidance to land trust practitioners on drafting conservation easements to allow the development of carbon offset projects.

This pointer addresses how nature-based carbon credits work and the public perception concerns that have arisen from the carbon market.

This publication lays out the basics of carbon markets and highlights how land trusts can use them to achieve their conservation and stewardship goals.

A Land Trust Alliance pilot program opens the door to carbon financing for two land trusts in Maine.

This pointer addresses carbon offsets in the context of legal status, ownership, conservation easement drafting and additionality.

An IRS memo states that an amendment clause will not necessarily cause an easement to fail to satisfy the requirements of section 170(h).