Document / Legal Opinion

IRS Letter - MASP157371-06 - Letter Defining Natural Habitat

Posted 2018 Reviewed June 29, 2022
Source
IRS
Author
Russ Shay, Karin Gross
About This Legal Opinion

IRS writes that endangered species are not requisite for a qualified conservation purpose.

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.