Recent advice from the IRS Office of Chief Counsel reiterates the IRS’s position on perpetual conservation easements on land where the landowner retains the rights to extract minerals using surface mining methods. A landowner’s retention of rights to use surface mining methods of their unsevered mineral interests would disqualify the easement donation as a charitable deduction. This position could significantly impact conservation easements on working lands.

Protecting the land we need and love. 

More than anything else, a land trust is defined by the land it protects. Doing deals means understanding the process from the first landowner conversation all the way to recordation. Here you'll find the nuts and bolts of the acquisition process, from setting your priorities to closing the deal to recording the deed or easement. 

Relevant Standards & Practices

This topic relates to the following components of Land Trust Standards and Practices:

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