Build Your Tax Foundation: Six Land Conservation Topics

The Alliance’s Conservation Defense Network and tax manager Diana Norris will provide an interactive course on what the tax law, regulations and Land Trust Standards and Practices require for six topics relevant to land conservation and land trusts’ operations. Though donors are responsible for their federal income tax deductions for donations of conservation easements, donee organizations have important roles and responsibilities. We will focus on the whats, the whys and the hows.

Here’s a look at what we will cover:

• What: The Internal Revenue Code and Treasury regulations requirements for building envelopes, approvals of reserved rights, gift acknowledgment letters, Form 8283 for conservation easement donations, baseline documentation reports and impermissible private benefit (we will also cover the rules applicable to donations of land.)

• Why: The importance of understanding these requirements for acquisition, drafting, stewardship and defense purposes.

• How: Practice points to aid land trusts to implement these requirements.

Check the related resources tab below for materials you may want to review prior to this webinar.

This webinar is included in the 2025 Webinar Pass.

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