Sample for Practice 10A: Appraisal Requirements for Gifts

A sample from the accredited Great Land Trust.

This is a checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited the Society for the Protection of New Hampshire Forests

This is a sample from the accredited Brandywine Conservancy.

This includes landowner notification of legal requirements for donations from the accredited Eagle Valley Land Trust.

This includes tax information for land owners from the accredited Land Trust for Tennessee.

This sample letter from the accredited Montezuma Land Conservancy is sent to easement donors to notify them of the requirements related to tax benefits and appraisals. It includes a disclosure form for the landowner to complete.

In this June 2021 webinar, NRCS staff demystify the Final Rule and what it means for Buy-Protect-Sell projects

Do you need to use the tax shelter advisory? Use this flowchart to find out if it applies to your transaction.

The IRS revised Form 8283 in December 2023 to require additional information for easement donations made by pass-through entities. The Alliance's guidance below supplements guidance to Practice 10B2.

California superior court orders a preliminary injunction in easement violation case acknowledging that unified ownership of conservation property promotes good stewardship of the land.