The Tax Deductibility of the Charitable Contribution of Water

This guidebook contains information about water resources and water rights, conservation tools, best practices and practical guidance. Section 1 presents an overview of water resources and water rights in Arizona.

This handbook was developed to provide basic tools for understanding Washington water rights. If you own land with water rights, want to buy or sell land with water rights, or want to transfer water rights, this handbook can help you become more knowledgeable.

This document contains sample language from the Colorado Water Trust for maintaining water rights in an easement.

This paper describes efforts to protect water rights on conserved lands in the West.

Designed as a guide for prospective buyers of land in Montana, this guide explains how water rights are allocated in Montana. It explains the first in time, first in right system of water rights and how use due diligence in ascertaining water rights and restoring stream flow.

Tax analysts' summary of IRC Section 170 —Charitable Deduction.

Who can use Montana's water? How much can they use? At what time? What uses are legal? Such questions lead into the realm of water rights—a blend of laws, regulations, and traditions that govern the distribution of Montana’s water among its many users.

This guide intends to provide an Oregon land trust with the information necessary to allow it to address

water rights as part of conservation transactions. First, the guide provides an overview of Oregon water law.

Next, the guide outlines the due diligence process for water rights.

Can the promise of conservation compete against the paycheck from selling a property or water right? And can land and water trusts protect Colorado’s valuable water rights and vast ag lands before they’re lost?

This is a sample of a Partial Release of a Mortgage for development rights and conservation restrictions created by the Land Trust Alliance.