Sample for Practice 10A: Tax Code Requirements

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.

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

This is a template for contemporaneous written gift acknowledgement and was reviewed and approved by the Land Trust Accreditation Commission in December 2014.

Updated for 2023, this popular publication clearly covers basic legal concepts underpinning easements, requirements for tax benefits, appraisals and more.

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

This is a sample of an agreement which subordinates the mortgage lien to the conservation in order to satisfy the requirements of the Internal Revenue Code.

This document includes basic concepts of conservation easements that may help a landowner design the restrictions on the property under the conservation easement, and the rights they would like to retain under the conservation easement. It is a tool to help facilitate the education of landowners.

Land Trust Standards and Practices, Practice 5B: Accountability to Donors, includes four elements. This 30-minute module covers the third element:

3. Maintain financial and other systems to document and comply with any donor restrictions on gifts

This sample is a model agricultural easement with option to purchase.

This guidance covers Practice 5B: Accountability to Donors.