Learn Practice Element 2C1b: Avoiding Private Inurement and Impermissible Private Benefit

This resource outlines the key elements of private inurement and impermissible private benefit and provides examples in the conservation context.

This cheat sheet was adapted and edited from Andrew Dana. It explains the core concepts of private inurement and private benefit and tests to check for them.

At the heart of tax-exempt status under section 501(c)(3) is a requirement that a charity be operated for a public, rather than a private, benefit. The conundrum that is private benefit has successfully withstood fifty years of efforts at explication. This outline will review those efforts.

Questions_to_assist_in_private_benefit_analysis.docx This is a handy set of questions to ask when reviewing a transaction or activity for private benefit, adapted from a document by the accredited Nature Conservancy.

1990 EO CPE Text

This reference delves into triage of risks, identify where flexibility exists and illustrate application with a series of case studies. Common issues include service delivery to landowners, transfer of development rights, program facilitation fees and conservation easement violations to name a few.

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 9H2.

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.