Practice 10B: Legal Requirements: Land Trust Responsibilities
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About This Practice
This guidance covers Practice 10B, which has three elements:
If the land trust holds federally tax-deductible conservation easements, it meets the requirements for a qualified organization under IRC §170(h)
⬤ Sign the Form 8283 only if the information in Section B, Part I, “Information on Donated Property,” is complete and is an accurate representation of the gift
⬤ a. Refuse to sign the Form 8283 if the land trust believes no gift has been made or the property has not been accurately described
File IRS Form 8282 when conveying a donated real property interest within three years of the date the land received the property
⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both
May 2026 update: Updated accreditation requirements for Practice Element 10B2 to reflect the 2026 Requirements Manual.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.