Practice 10A: Landowner Notification

This guidance covers Practice 10A, which includes two elements:

1. ⬤ Inform potential land or conservation easement donors who may claim a federal or state income tax deduction (or state tax credit), in writing and early in project discussions, that:

   1. ⬤ a. The project must meet the requirements of IRC §170 and the accompanying Treasury Department regulations and any other federal or state requirements

   2. ⬤ b. The donor is responsible for any determination of the value of the donation

   3. ⬤ c. The Treasury Department regulations require the donor to obtain a qualified appraisal prepared by a qualified appraiser for gifts of property valued at more than $5,000

   4. ⬤ d. Prior to making the decision to sign IRS Form 8283, the land trust will request a copy of the completed appraisal

   5. ⬤ e. The land trust is not providing individualized legal or tax advice

2. Do not make assurances as to:

   1. a. Whether a particular land or conservation easement donation will be deductible

   2. b. What monetary value of the gift the IRS and/or state will accept

   3. c. What the resulting tax benefits of the deduction or credit will be, if any

⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both

May 2026 update: Updated accreditation requirements for Practice Element 10A1 to reflect the 2026 Requirements Manual.