Creating a Land Sale Policy

This guidance covers practice 9I: Selling or Transferring Land or Conservation Easements

Materials from Mark Pennington's Rally 2012 presentation on managing hazardous substance risks in conservation transactions.

If the land trust decides that land it owns should be transferred or exchanged with another entity, it must carefully evaluate the potential recipient.

There may be times when it is perfectly appropriate to accept a conservation easement even though the land trust knows, or may believe, that the donation may not satisfy the Internal Revenue Code or the Treasury Regulations requirements for a conservation donation. This document provides practical guidance for land trusts considering accepting such easements.