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    Document / Guidance

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

    Posted October 13, 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. 

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