Document / Practice

Practice 9E: Conservation Easement Drafting

Posted 2017 Updated December 5, 2022
Land Trust Alliance
About This Practice

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