Practice 2C: Federal Tax Exemption
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About This Practice
This guidance covers Practice 2C, which includes one element with four parts:
■ Maintain status as a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code (IRC)
a. ▲ File a complete and accurate annual information return (Form 990 or equivalent) with the Internal Revenue Service (IRS)
b. ▲ Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit
c. ■ Comply with federal lobbying limitations and reporting requirements
d. ■ Do not engage in political campaigns on behalf of or in opposition to any candidate for public office
⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both
May 2026 update: Updated accreditation requirements for Practice Elements 2C1a and 2C1b to reflect the 2026 Requirements Manual.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.