Learn Practice Element 2C1a: Filing a Form 990

Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1c: Comply with federal lobbying limitations and reporting requirements.

Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1d: Do not engage in political campaigns on behalf of or in opposition to any candidate for public office.

Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1b: Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit.

This document outlines the new Form 990 and shows how to properly fill out the information.

Appendix_02_A_01.pdf

Land Trust Standards and Practices, Practice 12B. Land Management and Stewardship, includes four elements. This module addresses Practice Element 12B1.

This guidance covers Practice 2C: Federal Tax Exemption.

Land Trust Standards and Practices, Practice 9H. Purchasing Land or Conservation Easements, includes two elements. This module addresses Practice Element 9H1.

Land Trust Standards and Practices Practice Element 3A2 on board oversight, includes five elements. This module addresses the first element, 3A2a: Reviewing and approving an annual budget.

Land Trust Standards and Practices, Practice 11B: Baseline Documentation Report, includes three elements. This module addresses the third element, 11B3.

Land Trust Standards and Practices, Practice 9H. Purchasing Land or Conservation Easements, includes two elements. This module addresses Practice Element 9H2.