Baseline Documentation Reports
Source
About This Practical Pointer
If consistently and professionally prepared in the ordinary course of business, baseline documentation can help defend the easement by creating an exception to hearsay rules, allowing the baseline to be introduced as evidence in court even though the preparer(s) of the baseline is no longer available to testify to its accuracy. This factsheet explains the purpose of baselines, describes "minimally complete and adequate," and discusses certification and storage.
February 2026 Update: Revised to include a Tax Court opinion holding that a significant error in a baseline disqualified the entire deduction.
July 2025 Update: Revised to reflect recent state court and tax-related case law.
December 2023 Update: Revised to 1) reflect flexibility afforded by the Tax Court in complying with baseline requirements and 2) to emphasize the importance of the donor and donee’s acknowledgments.
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Disclaimer
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.