Share
    Document / Guidance

    Accepting Conservation Easements that Do Not Satisfy the Internal Revenue Code or the Treasury Regulations

    Posted 2022 Reviewed September 7, 2022
    Source
    Land Trust Alliance
    About This Guidance

    There may be times when it is perfectly appropriate to accept a conservation easement even though the land trust knows, or may believe, that the donation may not satisfy the Internal Revenue Code or the Treasury Regulations requirements for a conservation donation. This document provides practical guidance for land trusts considering accepting such easements. 

    © 2026 Land Trust Alliance, Inc. All rights reserved.

    Disclaimer

    These resources are provided "as is" for informational purposes only, without warranty of any kind. They do not constitute legal or professional advice and do not create an attorney-client relationship. They may not reflect current legal developments and should be adapted for your organization with qualified professional help. The Alliance is not liable for any damages arising from use of or reliance on these resources. Views in individual posts and third-party links/logos are not Alliance endorsements. The Alliance is committed to equal opportunity and does not condone unlawful discrimination.

    For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.

    Membership Required

    This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.