Checklist of Required Standard Conservation Easement

The conservation purposes test is to explain how the conservation easement meets one or more of the conservation purposes set forth in IRC §170(h) and as further described by the Treasury Regulations. This exercise may be done either in a training or through self-study.

In 2021 the Upper Saco Valley Land Trust began the process of reviewing and

revisioning its 10-Year Strategic Conservation Plan, last updated in 2011.

Understanding some of the basic principles that apply to every conservation easement can give you a solid foundation from which to develop your organization’s easement program and will help guide effective easement negotiations

This handbook is essential for all who work with easements. This volume includes information on IRS criteria for tax-deductible gifts, negotiation and acquisition, baseline data, monitoring and enforcement, back-up grantees, and model conservation and historic easements.