Land Trust Accreditation

• 2C1a

  • Filing an IRS Form 990 self-guided course

  • Practice element 2C1(a) guidance 

• 3A2a

  • The Board’s Role in Reviewing and Approving an Annual Budget self-guided course

  • Practice element 3A2(a) guidance 

• 3A2b

  • The Board’s Role in Securing Sufficient Financial Resources self-guided course

  • Practice element 3A2(b) guidance 

• 3A2c

  • The Board’s Role in Reviewing Financial Reports self-guided course

  • Practice element 3A2(c) guidance 

• 3A2d

  • Board Responsibility for Reviewing Externally Prepared Financial Audit, Review or Compilation self-guided module

  • Practice element 3A2(d) guidance 

• 5B2

  • Providing Timely Written Gift Acknowledgments self-guided course

  • Practice element 5B2 guidance 

• 5B3

  • Systems for Documenting and Complying with Restricted Gifts self-guided course

  • Practice element 5B3 guidance 

• 6A2

  • Addressing Deficit Spending self-guided module

  • Practice element 6A2 guidance 

• 6A3

  • Diversifying Funding Sources self-guided course

  • Practice element 6A3 guidance 

• 6A4

  • Building and Maintaining Operating Reserves self-guided course

  • Practice element 6A4 guidance

• 6A5

  • Stewardship and Defense Funding self-guided course

  • Practice element 6A5 guidance 

• 6C1

  • Obtain an Annual Financial Audit, Review or Compilation self-guided course

  • Practice element 6C1 guidance 

• 6D1

  • Establishing Written Internal Controls self-guided course

  • Practice element 6D1 guidance

• 6E2

  • Carrying Appropriate Insurance self-guided course

  • Practice element 6E2 guidance 

For all conservation land or conservation easement transactions:

• 1A3

  • Practice element 1A3 guidance

• 3D1

  • Board Approval of Land and Conservation Easement Transactionsself-guided course

  • Practice element 3D1 guidance

• 8B2

  • Practice element 8B2 guidance

• 8C1

  • Practice element 8C1 guidance

• 9F1 & 9F1a

  • Title Investigation self-guided course

  • Practice element 9F1 guidance

• 9F2

  • Evaluating Title Exceptions self-guided course

  • Practice element 9F2 guidance

• 9F3

  • Recording Land and Easement Transactions self-guided course

  • Practice element 9F3 guidance

• 9G2

  • Protecting Essential Original Documents self-guided course

  • Practice element 9G2 guidance

• 9G3

  • Creating and Protecting Copies of Essential Documents self-guided course

  • Practice element 9G3 guidance: Inspect properties annually

• 9H1

  • Obtaining an Independent Appraisal self-guided course

  • Practice element 9H1 guidance

• 9H2

  • Documenting a Purchase Price above Appraised Value self-guided course

  • Practice element 9H2 guidance

In addition, if a tax-deductible transaction:

• 9E2

  • Review Each Easement for Consistency with Treasury Regulations and the IRC self-guided course

  • Practice element 9E2 guidance

• 10A1

  • Landowner Notification for Donations of Land or Conservation Easements self-guided course

  • Practice element 10A1 guidance

• 10B2

  • Practice element 10B2 guidance

• 10C2

  • Practice element 10C2 guidance

• 10C3

  • Practice element 10C3 guidance

• 10C4

  • Practice element 10C4 guidance

In addition, if a conservation easement transaction:

• 9D2

  • Include Locations of Restrictions or Permitted Rights in the Easement self-guided course

  • Practice element 9D2 guidance

• 9E1

  • Drafting Conservation Easements self-guided course

  • Practice element 9E1 guidance

• 11B1

  • Baseline Documentation self-guided course

  • Practice element 11B1 guidance

• 11B2

  • Preparing Baseline Documentation Reports self-guided course

  • Practice element 11B2 guidance

• 11B3

  • Baseline Documentation Report (documenting changes to the land) self-guided course

  • Practice element 11B3 guidance 

• 11C2

  • Conservation Easement Monitoring self-guided course

  • Practice element 11C2 guidance

• 11E1

  • Adopt a Policy and Procedures for Documenting and Responding to Conservation Easement Violations self-guided course

  • Practice element 11E1 guidance 

• 11E2

  • Promptly Investigate and Document Potential Violations and Actions Taken self-guided course

  • Practice element 11E2 guidance

• 11F3

  • Practice element 11F3 guidance: Recordkeeping for notices, approvals, denials, interpretations and the exercise of any significant permitted rights 

• 11H1

  • Adopting a Strong Amendment Policy or Procedure self-guided course

  • Practice element 11H1 guidance

• 11J1

  • Practice element 11J1 guidance: Partial or full extinguishment

• 12B1

  • Develop a Written Land Management Plan for Each Conservation Property self-guided course

  • Practice element 12B1 guidance 

• 12C2

  • Practice element 12C2 guidance: Inspect properties annually 

• 12C3

  • Practice element 12C3 guidance: Address management problems