Sample for Practice 11A: Stewardship Fund

A sample stewardship and legal defense fund calculation from the accredited Hill Country Conservancy.

In a recent tax court case, Sheidelman v. Commissioner, the IRS argued and the court agreed that the stewardship contribution accompanying a historic preservation easement donation was akin to a mandatory payment, and thus was not deductible as a charitable contribution. Land trusts should be clear about whether they are requesting or requiring stewardship contributions, and inform the landowner about tax implications. This factsheet also includes guidelines for land trusts looking to preserve deductibility.

This is a sample landowner pledge form for contributions to the Conservation Easement Stewardship Endowment Fund and Legal Defense Fund from the accredited North Branch Land Trust.

This guidance covers Practice 11A: Funding Conservation Easement Stewardship.

A sample stewardship cost calculation from the accredited Piedmont Environmental Council.

This is a sample spending policy for endowment and stewardship funds from the accredited Leelanau Conservancy.

This is a sample stewardship calculator from the accredited North Salem Open Land Foundation.

Sound conservation stewardship ensures perpetual protection of the conservation purposes of owned and protected land. Land trusts are now at a critical juncture between traditional stewardship administration and the demands from the material physical effects of changing conditions. This pointer addresses stewardship administration of conserved land in response to changing circumstances.

The key to achieving lasting conservation outcomes is to ensure that sufficient funding is available for long-term stewardship. This calculator can be used by land managers to estimate the long-term stewardship costs associated with voluntary conservation projects.

The right choice of color, contrast, text size, or font can make all the difference in the world to a person with vision loss. These booklets provide guidance on how to achieve effective color contrast and produce legible text.