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    Charitable Conservation Easement Program Integrity Act Advocacy toolkit

    Posted September 27, 2022
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    Land Trust Alliance
    Photo taken from below of US Capitol building with people walking in front of it.
    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!

    © 2022 Land Trust Alliance, Inc. All rights reserved.

    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 information Find your Representative's contact information

    Write 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-ed

    Inviting 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 land

    What 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 2016 alone, after the IRS told these bad actors to halt the abuse, 249 entities claimed $6 billion in unwarranted charitable deductions.

    • In 2017, 244 entities claimed another $6.8 billion. IRS data show that investors claimed deductions valued at as much as nine times their original investment.

    • In 2018, unwarranted claims grew to $9.2 billion in claimed deductions by 296 entities.

    • We are waiting to see newer data, but all indications are that these bad actors are still going strong.

    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 Act

    Advocate 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 information Find your Representative's contact information

    Write 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