Practice 5B – Contemporaneous Written Gift Acknowledgment: Easement Donation

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

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.

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 sample gift acceptance policy courtesy of the Natural Land Institute.