A Tax Guide to Conservation Easements, Third Edition

This document includes basic concepts of conservation easements that may help a landowner design the restrictions on the property under the conservation easement, and the rights they would like to retain under the conservation easement. It is a tool to help facilitate the education of landowners.

This sample letter from the accredited Montezuma Land Conservancy is sent to easement donors to notify them of the requirements related to tax benefits and appraisals. It includes a disclosure form for the landowner to complete.

This includes tax information for land owners from the accredited Land Trust for Tennessee.

This article outlines the support for applying charitable trust principles to perpetual conservation easements, including uniform laws, federal tax law, Restatement of Property and court decisions.

This handbook is essential for all who work with easements. This volume includes information on IRS criteria for tax-deductible gifts, negotiation and acquisition, baseline data, monitoring and enforcement, back-up grantees, and model conservation and historic easements.

This includes landowner notification of legal requirements for donations from the accredited Eagle Valley Land Trust.

This is a letter to notify potential donors of conservation easements and fee lands about tax deduction requirements from the accredited Coastal Mountains Land Trust.

The Land Trust Alliance has long held that amendment clauses in conservation easements serve to strengthen easements and improve their enforceability. That's why we oppose efforts by the IRS to constrain the ability of land trusts to amend easements.

And now — thanks to a recent federal court decision — it's clear that a sound amendment clause upholds conservation purposes.

The Model Grant of Conservation Easement and Declaration of Covenants provides users with a state-of-the-art legal document together with an expansive commentary. Built on practitioner experiences and feedback, no easement document in the nation has benefited from more cycles of peer review.