Charitable Conservation Easement Program Integrity Act Advocacy toolkit
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About This Toolkit
The federal conservation easement tax incentive is a crucial land conservation tool. Unfortunately, a few bad actors are putting it at risk by making large profits at the expense of American taxpayers. Fortunately, Congress has introduced simple, smart and effective legislation to halt the abuse — the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164)
The Land Trust Alliance has put together this simple toolkit to assist you in successfully advocating for passage of this critical legislation. With your help we can end the abuse once and for all. Let's get this done!
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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.
How you can advocate
Call your congressional delegation
If you have not already done so, please call your members of Congress today and urge them to support and cosponsor the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164). Your voice is critical to the process – and your phone calls are an easy and effective way to influence elected officials.
As a starting point, check out our sample phone script. Each call you make to Capitol Hill carries weight and applies pressure. And that’s a good thing. There are times when we all — Congress included — need a reminder to take action.
Email your congressional delegation
It’s not hard to imagine a scenario in which Congress could reduce or even erase the conservation easement tax incentive. We simply cannot let that happen. So whether or not one of these transactions has taken place in your state, reach out to your members of Congress and request they urge congressional leadership to pass the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164).
Find your Senator's contact informationFind your Representative's contact informationWrite a letter to the editor or op-ed
Most people don’t care about conservation policy in the abstract. But they do care how the policy will impact their community. The same goes for journalists. You can help advance the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164) in Congress while you build — or strengthen — your land trust’s relationship with local media. Write a letter to (or op-ed for) your local newspaper with local examples, facts specific to your area and a personal appeal to your audience.
Learn more here about how to write an effective letter to the editor or op-edInviting members of Congress to visit your land
During the annual August recess, members of Congress return to their home states and districts to meet with constituents and discuss their policy priorities. This year, the recess comes at a critical time for our community. This recess, you can show your members of Congress firsthand why land conservation is so good for their state and district by inviting them to visit conserved land trust properties that benefitted from a conservation easement donated by charitably motivated landowners Such a visit not only provides an excellent opportunity to highlight what’s at risk, but it also affords you the opportunity to explain in person why it’s so important for Congress to pass the Charitable Conservation Easement Program Integrity Act.
Learn more here about how to invite your members of Congress to visit conserved landWhat is the federal conservation easement tax incentive?
The federal conservation easement tax incentive allows landowners to take a charitable deduction based on the fair market value of a donated easement. It makes conservation a viable option for many land-rich, cash-poor landowners who have no other alternatives.
Learn more about the Federal Conservation Tax Deduction
How much profit are we talking about here?
According to IRS data, bad actors claimed nearly $36 billion in tax deductions from 2010 to 2018.
In contrast, there are approximately 2,000 to 2,500 conservation donations undertaken for truly philanthropic reasons each year. On average, the total deductions claimed is about $1 billion per year.
What's the solution?
Despite ongoing and strong enforcement action from the IRS and U.S. Department of Justice, abuse of conservation easement donations has continued and grown — dwarfing the dollar value of deductions associated with legitimate conservation donations.
The best way to address this issue is by passing the bipartisan Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164). This would prevent abuse while ensuring the vast majority of conservation easements can continue to go forward as truly charitable endeavors. The legislation is supported by a coalition of leading conservation and appraisal organizations.
Learn about the Charitable Conservation Easement Program Integrity ActAdvocate now
Email your congressional delegation
Reach out to your members of Congress and request they cosponsor and urge congressional leadership to pass the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164).
Find your Senator's contact informationFind your Representative's contact informationWrite a letter to the editor or op-ed
You can help advance the Charitable Conservation Easement Program Integrity Act (S. 2256 / H.R. 4164) in Congress while you build — or strengthen — your land trust’s relationship with local media.
Learn more here about how to write an effective letter to the editor or op-ed