Learn Practice Element 2C1c: 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 2C1a: File a complete and accurate annual information return (Form 990 or equivalent) with the Internal Revenue Service (IRS).

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 guidance covers Practice 2C: Federal Tax Exemption.

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

Land Trust Standards and Practices Practice Element 3A2 on board oversight, includes five elements. This module addresses the third element, 3A2c: Receiving and reviewing financial reports and statements.

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 5B: Accountability to Donors, includes four elements. This 30-minute module covers the third element:

3. Maintain financial and other systems to document and comply with any donor restrictions on gifts

Land Trust Standards and Practices, Practice 11C: Conservation Easement Monitoring, includes three elements. This module addresses the second element, 11C2.

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