Baseline Authentication and Admissibility
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About This PDF
This paper explains why baseline documentation that meets IRS requirements may still fall short in enforcement actions and outlines practical steps land trusts can take to ensure baseline reports are admissible in court. It clarifies hearsay risks, reviews key legal standards, and provides examples of stronger baseline authentication practices.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.