Practice 9E: Conservation Easement Drafting

This guidance covers Practice 9E, which includes two elements:

1. ⬤ For every conservation easement,

   1. ⬤ a. Individually tailor it to the specific property

   2. ⬤ b. Identify the conservation values being protected

   3. ⬤ c. Allow only uses and permitted rights that are not inconsistent with the conservation purposes and that will not significantly impair the protected conservation values

   4. ⬤ d. Avoid restrictions and permitted rights that the land trust cannot monitor and enforce

   5. ⬤ e. Include all necessary and appropriate provisions to ensure it is legally enforceable

2. ⬤ Review, on the land trust’s own behalf, each potentially tax-deductible conservation easement for consistency with the Treasury Department regulations (U.S.C. §1.170A-14), especially the conservation purposes test of IRC §170(h)

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

May 2026 update: Updated accreditation requirements for Practice Elements 9E1 and 9E2 to reflect the 2026 Requirements Manual.