Sample for Practice 10C: SPNHF Appraisal Checklist

This is a policy on appraisals and IRS form 8283 from the accredited Piedmont Environmental Council.

This factsheet describes the components of and other considerations for a qualified appraisal.

A sample from the accredited Vermont Land Trust's Landowner Information Series.

IRS Form 8283 is required for all non-cash contributions valued at greater than $500. While the land trust's signature on Form 8283 does not represent agreement with the claimed value, the IRS has asked that land trusts use common sense in Form 8283 compliance.

The rules regarding valuation when seeking a federal tax deduction on a donated easement can be confusing for landowners. This fact sheet provides a checklist for a landowner and their tax advisor and attorney can use when reviewing an appraisal.

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.

The art of appraising conservation land can be complicated, and a land trust must make sure the appraiser is qualified. This document provides an overview of what is involved in an appraisal, how to find a qualified appraiser and pertinent questions to ask an appraiser.

Excerpts from US Treasury regulations and the tax code as relating to appraisals of conservation easements.

This is a conservation easement deed from the Society for the accredited Protection of New Hampshire Forests.