Sample for Practice 10A: Conservation Easement Issue Identification Worksheet

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

The federal conservation easement tax incentive is a crucial land conservation tool, however, a few bad actors put it at risk at the expense of American taxpayers. Fortunately, Congress has passed the Charitable Conservation Easement Program Integrity that will end the abuse.

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

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

To assist land trusts in avoiding these tax shelter transactions, the Land Trust Alliance is providing this updated Advisory, which updates and supersedes in full all prior versions.

A sample supplemental statement for IRS Form 8283 describing a conservation easement donation in Massachusetts.