Notice 2006-96 - IRS Guidance Document - Guidance Regarding Appraisals
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About This Legal Opinion
IRS Guidance on appraisals
Membership Required
This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.
Sample for Practice 10C: Policy on Appraisals and IRS Form 8283
This is a policy on appraisals and IRS form 8283 from the accredited Piedmont Environmental Council.
Appraisal Rules for Conservation Easements
Excerpts from US Treasury regulations and the tax code as relating to appraisals of conservation easements.
Sample for Practice 10A – Appraisal Review Notification
A sample appraisal review notification letter with annotations by the Land Trust Accreditation Commission.
Qualified Appraisal Checklist
This factsheet describes the components of and other considerations for a qualified appraisal.
Due Diligence Checklist - Donation
This is a handy checklist for transactions from the Tax Benefits and Appraisals course book.
Conservation Easement Deduction Denied for Retained Gravel Use
This article analyzes the holding in the Great Northern Nekoosa Corporation and Subsidiaries v. United States concerning surface mineral rights and the federal tax deduction.
Sample for Practice 10C: SPNHF Appraisal Checklist
This is a checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited the Society for the Protection of New Hampshire Forests
Key Appraisal Concepts and Methods of Valuation
This document outlines the three methods of valuation.
The Art of Appraisals
The art of appraising conservation land can be complicated, and a land trust must make sure the appraiser is qualified. This document provides an overview of what is involved in an appraisal, how to find a qualified appraiser and pertinent questions to ask an appraiser.