Practice 5B – Contemporaneous Written Gift Acknowledgment: Bargain Sale

This is a template for contemporaneous written gift acknowledgement and was reviewed and approved by the Land Trust Accreditation Commission in December 2014.

This factsheet offers guidelines on the drafting and delivery of the contemporaneous substantiation letters required by IRC Section 170(f)(8).

Land Trust Standards and Practices, Practice 5B: Accountability to Donors, includes four elements. This 12-minute module covers the second element, 5B2.

This is a template for gift acknowledgment for full or partial gift conservation easement, reviewed by the accredited Society for the Protection of New Hampshire Forests.

This annotated conservation easement enforcement policy was reviewed and approved by the Land Trust Accreditation Commission. The annotated version includes commentary from the Commission on specific elements required for accreditation.

This is a sample gift acceptance policy courtesy of the Natural Land Institute.

This is a conflict of interest policy template reviewed and approved by the Land Trust Accreditation Commission. The annotated version includes commentary from the Commission on specific elements required for accreditation.

A sample land trust gift acceptance policy, per 5B: Gift Acceptance Policy, adopted in June of 2019 by the accredited Bayou Land Conservancy