IRS Private Letter Ruling 2011090030
About This Legal Opinion
Org was a land conservation and education organization and had received its 501(c)(3) determination letter from the IRS at some point prior to 2000. Upon IRS examination and a tour of some of its protected properties, a number of problems were found. One conservation easement presumably did not meet the conservation purposes test of section 170(h)(4)(A) because it had been donated on property located in a gated tennis resort and used for stormwater management and as a miniature golf course.
On another conservation easement property, the IRS found illegal dumping and motor vehicle damage on sensitive wetlands habitat. On a fee-owned preserve, the IRS found numerous encroaching structures by abutting landowners. Another conservation easement was limited to a term of 10 years. Finally, for another conservation easement, the organization had failed to conduct regular monitoring visits.
Holding: Due to all of the problems discussed above, the IRS revoked the 501(c)(3) status of the organization.
Analysis and Notes: This PLR is similar to PLR 201110020, above.
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