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Use the PLN Library as your resource for land conservation education and reference.
There are a growing number of educational articles written by experienced professionals
to introduce you to the general ideas and concepts of the conservation marketplace
today.
More than just conservation.
Topics on Estate and tax planning specific to your real estate assets are
addressed in the Library. Learn more about how to pass on your property to younger
generations. Learn the ins and outs of how to spare your property from sprawl development
and keep it in the family.
Recommended Reading List
Have time to sit down and read more about conservation and estate planning? Peruse
our list of recommended books.
view the list »
Introductory Articles on land conservation and estate and tax planning
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Estate Tax Update
- Estate Tax Update. Recent changes to the estate tax may have left some taxpayers unclear on their likely estate tax obligations. Both the annual life time exemption and the applicable tax rate have been the subject of recent changes. Under legislation passed in 2001, the U.S. estate tax exemption level has been increa ...
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Tax Benefits of Donating Conservation Land
- Tax Benefits of Donating Conservation Land. By:Robert Levin. There are several kinds of tax benefits available to donors of land or. conservation easements. This article attempts to summarize these benefits and provide some. examples of how they work. ...
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How a conservation easement works
- How a conservation easement works. A simple example illustrates how a conservation easement works in practice. Let’s assume a rancher in Montana owns a tract of land that serves as a wildlife corridor for elk and other animals moving from summer to winter feeding grounds. Pressure from buyers building vacatio ...
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Easements: A Tool for Family and Business Planning
- Conservation Easements: A Tool for Family and Business Planning that Preserves Your Land. The unprecedented rise in real estate values in many parts of the country has produced new wealth but also new difficulties for landowners who want to pass cherished property to their heirs. This year, the federal estate tax ...
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Hypothetical Examples of the Tax Benefits of Donating Conservation Land
- Hypothetical Examples of the Tax Benefits of Donating Conservation Land. By: Robert Levin. The following numbers are purely hypothetical and are not to be relied on by anyone as a representation or guarantee of tax results. These numbers have been simplified and approximated and do not represent predictions for any ...
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Tools For Reducing High Property Taxes in Maine
- Tax Tools in Maine. By: Andrew A. Cadot, Esq.. Tools For Reducing High Property Taxes in Maine. Many owners of real estate in coastal Maine are facing dramatic increases in their property taxes as a result of municipal revaluations, especially those with shorefront or a water view. Some families ...
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Transferring Wealth through Land Conservation
- Transferring Wealth through Land Conservation By Thomas L. Daniels, Professor, School of Design, University of PennsylvaniaThe United States is about to experience its largest-ever intergenerational transfer of wealth: more than $10 trillion are expected to change hands in the next 10 to 20 years. ...
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Do Conservation Easements Promote Sustainable Management of the Northern Forest?
- Do Conservation Easements Promote Sustainable Management of the Northern Forest?. David Capen University of Vermont. david.capen@uvm.edu. Patricia Stokowski University of Vermont. Since the 1980s, some 2,000 properties covering over two million acres of forest are now under conservation easements in Main ...
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Bundle Of Rights Approach To Value
- real estate appraisal. Bundle Of Rights Approach To Value. By: Gerald R. Barber. In the appraisal of real estate, it is important to distinguish between real estate and real property.Real estate is the physical land and appurtenances including structures attached thereto. Real estate is immobile and tangibl ...
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Conservation 101
- land conservation. Conservation 101. By: Robert Levin. Before you can decide what is right for you and your land, here are some basic definitions. Whole Interests in Land versus Conservation Easements There are two basic kinds of conservation transactions: “whole interests in land” and “conservation ease ...
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Recognized Conservation Purposes for Easements
- Recognized Conservation Purposes for Easements. In order to obtain tax benefits, a conservation easement must serve a recognized “conservation purpose. The tax code recognizes four purposes that will qualify: 1) Providing places for public outdoor recreation and education. 2) Protecting a signific ...
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Contributions of capital gain real property for conservation purposes
- Powerful tax incentive which has helped conserve a million or more acres of natural areas, farms, and ranches across the US.The 2008 farm bill extends the tax deductions for contributions of real property for conservation purposes to 12/31/2009.The legislation increases an individual’s deduction from 30% to 50% of thei ...
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Vol8 No1
- Conservation Easements, Supply Agreements, & Green Certification Timberland transactions increasingly involve conservation easements, wood supply agreements, and green certification considerations. On the one hand, these features can reduce the price and total flexibility associated with timberland ...
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Book Review of "Working Forest Conservation Easements"
- Book Review of "Working Forest Conservation Easements". Working Forest Conservation Easements by Brenda Lind. Published by Land Trust Alliance, 2001. 44 pp.. BOOK REVIEW. by. Bret P. Vicary, Appraiser/Forest Analyst. James W. Sewall Company. Old Town, Maine. Published in: Vicary, B.P. 2001. Working Forest Co ...
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Conservation Easements on Land Need to be Thought Through
- Conservation Easements on Land Need to be Thought Through By Curtis Seltzer. BLUE GRASS, Va.About 10.6 million privately owned acres - an area about twice the size of Connecticut - now carry conservation easements. This land base is growing by more than one million acres annually. Almost 30 million mo ...
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Federal Income Tax Deduction Limitations for Individuals
- Federal Income Tax Deduction Limitations for Individuals. The tax code allows individuals a tax deduction for contributions to charitable organizations that are tax-exempt under section 501(c)3) In general, the donor is entitled to deduct the fair market value of property donated to a 501(c)3) organization. ...
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Like-Kind Exchanges of Conservation Easements
- Like-Kind Exchanges of Conservation Easements. Click here to view the IRS Code Section 1031. Certain individuals who own land with significant conservation value, for example landowners of wildlife habitat or open space, can preserve the character of their land, obtain additional property, and defer taxes on the tran ...
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Land Trust Census
- Land Conservation is on the rise.. In the last 5 years conservation organizations have doubled the number of acres protected.. Land trusts are making great strides in helping landowners conserve their land. The. Land Trust Alliance. has conducted a census of the nation's land trusts to determine the extent ...
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Like-Kind Exchanges
- Like-Kind Exchanges. view the IRS Code Section 1031. Generally, if a landowner sells land, he will owe taxes on the amount he receives. But, by using a transaction known as a like-kind exchange, a landowner may be able to defer taxes if he exchanges one parcel of land for another. The two properties do ...
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Qualified Intermediaries
- Qualified Intermediaries. A qualified intermediary (QI) is a neutral party who may assist a landowner in facilitating a. like-kind exchange. The QI enters into a written agreement, known as the exchange agreement, with the landowner. Under the agreement, the QI acquires the landowner’s property from the landowner, ...
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Congress approves new tax incentives for conservation
- On August 17, the President signed The Pension Protection Act of 2006 into law. This legislation has created a tremendous expansion of the federal conservation tax incentive for conservation easement donations. This is a great victory for conservation!The new law: Raises the deduction a landowner can ...
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Tax credits for habitat restoration and habitat protection easements for endangered species
- Tax credits for habitat restoration and habitat protection easements for endangered species. The Senate is expected to pass new legislation that will create tax credits for habitat restoration and habitat protection easements for endangered species. Some view tax credits as a more effective way to reduce tax liabilit ...
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Financial Alternatives for Land Conservation Transactions
- Exchange 14 Fall 2004 Clearly, the motivation for a land conservation transaction is often the desire of the landowner to safeguard the property. However, this objective must be balanced with the need to maximize the return to the landowner. The general perception is that the highest return will be ...
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Conservation Easement Questions and Answers
- Easements, estate Planning. Conservation Easements – The Latest Tool in the Protection of Lands and Landscapes in the Mississippi Delta. byLaurel A. Florio, J.D.. Article Published in Tree Talk (Official Publication of the. Mississippi Forestry Association. Inc. Fall 2001. Conservation easements ha ...
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Working Forest Conservation Easements: A Primer for Forest Landowners
- Working Forest Conservation Easements: A Primer for Forest Landowners. The landscape is changing and forestland continues to be broken into smaller parcels and converted into housing developments at an astonishing rate. If forest landowners want to ensure that their forest stewardship efforts ex ...
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Land Preservation: An Essential Ingredient in Smart Growth
- Land Preservation: An Essential Ingredient in Smart Growth By: Tom Daniels* and Mark Lapping*. ABSTRACT The preservation of land for working rural landscapes, wildlife habitat, urban parks, recreational trails, and protecting water supplies and floodplains is emerging as an integral component of smart growth programs. ...
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6 Basic Steps to Conveying a Conservation Easement
- 6 Basic Steps to Conveying a Conservation Easement. By: Robert Levin. How does one go about donating or selling a. conservation easement.. There is no one right way to go about it. However, the following outline shows the most common steps to the process. Conveying an easement may take anywhere from a few months ...
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Conservation Easements & Planning
- Easements, estate Planning. WHAT IS A "CONSERVATION EASEMENT". Put very simply, a conservation easement is a restriction on the use of your property. It is a recorded deed restriction, and the right to enforce the restriction is given to a tax-exempt charitable organization generally in the conservation field) o ...
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Internal Revenue Code, Section 170(h)
- 153FEDERAL HISTORIC PRESERVATION LAWSThis Act became law on December 17, 1980 (Public Law 96-541, 26 U.S.C. 170(h) and has been amended three times.Internal Revenue Code, Section 170(h)QUALIFIED CONSERVATION CONTRIBUTIONS, AS AMENDEDQualified conservation contributionSection 170(h) (1) For purposes ...
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California's Wildlife Action Plan
- Excerpts from California's Wildlife Action Plan applicable to Private Landowners.. QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction. Wildlife Species Matrix. Plant and Animal Species Lists. Information Sources for Private Landowners. INTRODUCTION CALIFORNIA'S NATURAL DIVERSITY California is the wildlife stat ...
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The Conservation Easement Quiz
- Conservation Easement Quiz. The Conservation Easement Quiz. By: Robert Levin. A conservation easement requires the landowner to allow public access to the property.. 1. True. 2. False A conservation easement requires the landowner to extinguish all development rights on the property.null. ...
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U.S. Fish & Wildlife Service Coastal Habitat Conservation Program
- U.S. Fish & Wildlife Service Coastal Habitat Conservation Program Protecting and Restoring Coastal Habitat on Private LandsThe Coastal Program. identifies important coastal resource problems and solutions, seeks partnerships to carry out on-the-ground conservation projects, and encourages public action in 15 of the na ...
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Recommended Reading List
- PLN Recommended Reading List. Home Land - Ranching and a West That Works. Edited by Laura Pritchett, Richard L. Knight, and Jeff Lee. Saving The Ranch - Conservation Easement Design in the American West. By Anthony Anella and John B. Wright. This Sovereign Land. By Daniel Kemmis. ...
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Program Changes in the 2008 Farm Bill
- Program Changes in the 2008 Farm Bill. The new Farm Bill has finally arrived, and we’ve highlighted some program changes, key new provisions, as well as entirely new conservation and energy programs. Without further ado, let’s jump right in to the programs… Conservation Reserve Program (CRP) This very successful ...
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Forever Donation
- Forever Donation. A landowner recently asked us: "What is the best way to ensure that the land I donate is not sold? We put the question to the land trust community and it generated quite a bit of activity on the land trust listserv. They provided a spectrum of ideas which range from the pragmatic to the philosophica ...
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State of the farmland state.PDF
- State of the Land Page 1 “In wildness is the preservation of the world. Quoted from an essay by Thoreau lamenting the way in which modern urban life has made natural resources into commodities and isolated people from the natural processes on which their lives depended. Move forward to 2006, “open s ...
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Ranching as a Conservation Strategy
- Synthesis Paper Ranching as a Conservation Strategy: Can Old Ranchers Save the New West? Mark W. Brunson1 and Lynn Huntsinger2 Authors are 1Professor, Department of Environment and Society, 5215 Old Main Hill, Utah State University, Logan, UT 84322-5215, USA; and 2Associate Professor, Department of ...
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Nebraska's Comprehensive Wildlife Conservation Strategy
- Excerpts from Nebraska's Natural Legacy Project / Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction and Purpose. Mission Statement. Guiding Principles. Purpose and Need. Increase Collaboration and Communication. ...
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Texas Taxpayers' Rights, Remedies & Responsibilities
- tax, taxpayer, appraisal, property tax, texas. Texas Comptroller of Public Accounts Property Tax Division 1 Susan CombsTexas Comptroller of Public AccountsTaxpayers' Rights, Remedies and ResponsibilitiesProperty TaxesSusan CombsTexas Comptroller of Public AccountsTaxpayers' Rights, Remedies and ...
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Iowa's Comprehensive Wildlife Conservation Strategy
- Excerpts from Iowa's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. The State of Iowa's Natural Communities. Topography and Climate. Geology. Publicly-owned Conservation Lands. Wildlife Conservation. Habitat on Private Lands Lands. ...
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Maine's Comprehensive Wildlife Conservation Strategy
- Excerpts from Maine's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. State Overview. Distribution and Abundance of Wildlife Species. A Land Rich in Contrasts. Public Concern for Conservation. Importance of Wildlife to Maine's Economy. ...
Articles on conservation, estate and tax planning for professionals
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Farm & Ranch Estate Planning
- Rally 2002 Session 4K Farm & Ranch Estate Planning Jeremiah P. Cosgrove Ryland Howard. 2002 FARM CONSERVATION TAX UPDATE By Jerry Cosgrove, Attorney, American Farmland Trust Co-author, Your Land is Your Legacy: A Guide to Planning for the Future of Your Farm n September 1999, American Farmland Trust published a ...
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Drafting Conservation Easements fo Agricultural & Ranch Land
- Rally 2002 Session 1M Drafting Conservation Easements for Agricultural & Ranch Land Jeremiah P. Cosgrove Renee J. BouplonA M E R I C A N F A R M L A N D T R U S T · F A R M L A N D I N F O R M A T I O N C E N T E R FACT SHEET AGRICULTURAL CONSERVATION EASEMENTS DESCRIPTION A conservation easemen ...
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Federal Estate and Gift Tax Consequences of Donated Term Conservation Easements
- LAND TRUST ALLIANCE Exchange Summer 2000 25 Term conservation easements are conservation easements that are not perpetual, but, rather, restrict the property for a term of years. After the term has expired, the conservation easement restrictions terminate and no longer affect the land. Term conserva ...
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Agricultural Conservation Easements
- Conservation Easements. A M E R I C A N F A R M L A N D T R U S T · F A R M L A N D I N F O R M A T I O N C E N T E R FACT SHEET AGRICULTURAL CONSERVATION EASEMENTS DESCRIPTION A conservation easement is a deed restriction landowners voluntarily place on their property to protect resources such as ...
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AGRICULTURAL CONSERVATION EASEMENTS
- AGRICULTURAL CONSERVATION EASEMENTS. DESCRIPTION A conservation easement is a deed restriction landowners voluntarily place on their property to protect resources such as productive agricultural land, ground and surface water, wildlife habitat, historic sites or scenic views. They are used by landowners (granto ...
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Conservation Easements for Agricultural & Ranch Land
- Drafting Conservation Easements for Agricultural & Ranch Land Based on the belief that a working, commercially-viable, agricultural landscape is the desired long-term land use, and that the soil resource is the foundation for agricultural protection, conservation organizations are realizing that agr ...
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A Constructive Reformist’s Perspective on Voluntary Conservation Easements
- A Constructive Reformist’s Perspective on Voluntary Conservation Easements by Nancy A. McLaughlin In an article written especially for the Ecosystem Marketplace, Nancy A. McLaughlin, an expert on the legal issues surrounding easements, argues that conservation easements, with some reforms, can be a ...
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Estate Planning Opportunities
- Low Interest Rates Offer Estate Planning Opportunities By. James A. Houle, Esq.. Many of us have used the current low interest rates to save money by refinancing our homes and businesses. But attractive rates can also offer even better opportunities to save on gift and estate taxes, which now apply to tra ...
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Easements prove valuable in efforts to protect land
- Easements prove valuable in efforts to protect land. By: LYNNE LANGLEY 22 Originally Published on: 02/17/02 Page: B1 Practically no one had heard of conservation easements 15 years ago when Charleston native Herbert J. Butler began trying to protect his hundreds of acres of former rice fields.Today, with perpetual eas ...
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Using Conservation Easements to Protect Working Forests
- Exchange LAND TRUST ALLIANCE 10 Spring 2001 FOR DECADES, CONSERVATION easements have protected open space values such as wildlife habitat, ecological diversity, recreational access and aesthetics. Working forest landscapes present an opportunity to protect not only these open space values, but also ...
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Conservation Easements—A Troubled Adolescence
- 47 Conservation Easements—A Troubled Adolescence Nancy A. McLaughlin* I. INTRODUCTION The conservation easement is arguably the single most popular private land protection tool in this country today, and its use has increased dramatically (indeed, almost exponentially) over the past two and a half d ...
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Estate Tax Incentive For Landowners
- AN IMPORTANT ESTATE TAX INCENTIVE FOR LANDOWNERS. By: Stephen J. Small, Esq.. In 1997, for the first time in more than a decade, Congress added to the law significant new tax incentives for voluntary land protection by private landowners.Let’s start with a few important observations. Every single conservation ea ...
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Post-Mortem Donation of Conservation Easements
- You’re Not Too Late: The Post-Mortem Donation of Conservation Easements. By. Robert Levin. Attorney at Law The following is an adapted version of an article that appeared in Tax Notes Today in October 30, 2000. Robert H. Levin is a practicing Maine attorney who specializes in land conservation. He works with land t ...
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Appraisals and Valuation
- Appraisals and Valuations - HOW THE GIFT IS VALUED. By: Stephen J. Small, Esq.. For purposes of the tax rules, the "value" of a property is equal to what it would sell for if it were put to the most valuable economic use that is possible under the circumstances. In many cases (though not all) with land t ...
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Trends in Working Forest Conservation Easements
- Trends in Working Forest Conservation Easements. A report from the April 2001 meeting of the Land Trust Alliance Working Forest Conservation Easements Advisory Panel by Brenda Lind The increasing use of conservation easements to protect private, productive forestland and recent large-scale projects ...
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IRS's Miller Speaks on Conservation Easements
- IRS's Miller Speaks on Conservation Easements. Remarks of Steven T. Miller Commissioner, Tax Exempt and Government Entities Internal Revenue Service Before the Spring Public Lands ConferenceMarch 28, 2006 Washington, D. C. In a March 28 speech in Washington to the Spring Public Lands Conference, IRS Tax Exempt/Gov ...
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Conservation Easements: Perpetuity and Beyond
- 13 FINAL MCLAUGHLIN 9.6 9/10/2007 1:08:42 PM 673 Conservation Easements: Perpetuity and Beyond Nancy A. McLaughlin* perpetuity…The quality or state of being perpetual; endless…1 perpetual…Lasting or destined to last for ever; eternal, unceasing…2 in perpetuity…To all time, for ever;3 forever;4 of en ...
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Could Coalbed Methane Be the Death of Conservation Easements
- WYOMING LAWYER October 2006/Vol. 29, No. 5 Could Coalbed Methane Be the Death of Conservation Easements? By Nancy A. McLaughlin Perpetual conservation easements have become the most popular private land protection tool in this country. The government at all levels, the nonprofit sector, and private ...
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Trends in Working Forest Conservation Easements
- Land Trust Alliance November 2001 1 Trends in Working Forest Conservation Easements A report from the April 2001 meeting of the Land Trust Alliance Working Forest Conservation Easements Advisory Panel by Brenda Lind The increasing use of conservation easements to protect private, productive forestla ...
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Increasing the Tax Incentives for Conservation Easement Donations
- MCLAUGHLIN(6.21.04) 7/5/2004 8:32 AM 1 Increasing the Tax Incentives for Conservation Easement Donations —A Responsible Approach Nancy A. McLaughlin* The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ...
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Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions
- Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions by Federico Cheever and Nancy A. McLaughlin I. Introduction For the past decade, traditional environmental lawyers—advocates for the public interest, governments, and regulated parties ...
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CONSERVATION EASEMENTS: WHY AND HOW?
- Chapter 22 CONSERVATION EASEMENTS: WHY AND HOW? Nancy A. McLaughlin Professor of Law University of Utah, S.J. Quinney College of Law Salt Lake City, Utah Synopsis § 22.01 Introduction § 22.02 State Easement Enabling Statutes [1] Uniform Conservation Easement Act [2] Easement Enabling Statutes in Wes ...
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Combining Land Conservation & Planned Giving Techniques
- Rally 2002 The Basics of Combining Land Conservation & Planned Giving Techniques Myra Lenburg Norman E. RogersRally 2002 Note: Though this paper focuses on farmland, the same planned giving and conservation strategies can be used for protecting other threatened lands. Protect Your Farm for the future …Plan fo ...
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RETHINKING THE PERPETUAL NATURE OF CONSERVATION EASEMENTS
- RETHINKING THE PERPETUAL NATURE OF CONSERVATION EASEMENTS Nancy A. McLaughlin* As the use of perpetual conservation easements as a land protection tool has grown, so have concerns regarding whether, when, and how such easements may be modiªed or terminated to respond to changed conditions. This Arti ...
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Changes to Colorado's Conservation Income Tax Credit Law
- Changes to Colorado's Conservation Income Tax Credit Law By. Jessica E. Jay, Esq.. On January 1, 2003, the amount of state income tax credit available for Colorado taxpayers donating perpetual conservation easements on their Colorado properties increased from $100,000 to $260,000. House Bill (H.B. 01-1090 e ...
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Evolution of the After-Easement Value
- EVOLUTION OF THE AFTER-EASEMENT VALUE Jack K. Mann, MAI, CRE. PRIOR TO EARLY 1990’S: With no sales of land encumbered with a conservation easement, valuation was based on the identification of rights that would be taken away through placement of the easement and the quantification of the value of each of these ...
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AMENDING PERPETUAL CONSERVATION EASEMENTS: A CASE STUDY OF THE MYRTLE GROVE CONTROVERSY
- MCLAUGHLIN 404 4/11/2006 2:11:08 PM 1031 AMENDING PERPETUAL CONSERVATION EASEMENTS: A CASE STUDY OF THE MYRTLE GROVE CONTROVERSY Nancy A. McLaughlin * Table of Contents I. Introduction. 1032 II. The Charitable Trust Rules in a Nutshell. 1036 III. The Myrtle Grove Controversy. 1041 A. The Easement Do ...
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A Guide To The Tax Aspects Of Conservation Easement Contributions
- A GUIDE TO THE TAX ASPECTS of CONSERVATION EASEMENT CONTRIBUTIONS By C. Timothy Lindstrom, Esq. © March 2007, by C. Timothy Lindstrom The Jackson Hole Land Trust P.O. Box 2897 555 East Broadway, Suite 228 Jackson, WY 83001 (307) 733-4707 tim@jhlandtrust.orgC. Timothy Lindstrom iii TABLE OF CONTENTS SUMMARY ...
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Legal Defense And Enforcement Of Conservation Easements
- Legal Defense And Enforcement Of Conservation Easements By. Jessica E. Jay, Esq.. As the dawn of the next century approaches, the private land conservation movement in this country must prepare to face a daunting opponent—landowners and their challenges to the restrictions placed on their land. These chall ...
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Questionable Conservation Easement Donations
- 40 PROBATE & PROPERTY SEPTEMBER/OCTOBER 2004 Since 1980, a landowner who donates a qualifying conservation easement to a government agency or charitable conservation organization has been eligible for a charitable income tax deduction generally equal to the value of the easement under Code § 170(h) ...
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Proper and Improper Deductions for Conservation Easement Donations
- Proper and Improper Deductions for Conservation Easement Donations, Including Developer Donations. By: Stephen J. Small, Esq.. The rotten apple injures its neighbors, so Chaucer once said. In this comprehensive article, Boston attorney Stephen J. Small notes that a small number of "bad" conservation e ...
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Designing a Conservation Easement Amendment Policy
- Designing a Conservation Easement Amendment Policy. By. Karin F.Marchetti Ponte. General Counsel, Maine Coast Heritage Trust LAND CONSERVATION LEGAL SERVICES. Preface How to can a land trust official identify and comply with legal restraints to amendment? How can necessary flexibility be built into the easem ...
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The After Easement Approach
- The After Easement Approach. By: Jack K. Mann, MAI, CRE. Determining an appropriate after-easement value is the subject of much debate among those involved with the appraisal of conservation easement properties.Jack K. Mann. and. Gerald R. Barber. have over 25 years of combined experience with eas ...
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IRS Rules
- The IRS is involved and interested in land conservation. The agency provides incentives, namely tax deductions, and enforces compliance with the tax code for tax deductions identified as conservation contributions. A conservation contribution is defined by the Internal Revenue Code § 170(h) Internal ...
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Qualified Conservation Deduction Guidelines Published by IRS
- Qualified Conservation Deduction Guidelines Published by IRS. In. Notice 2007-50; 2007-25 IRB 1. the IRS released guidance on the implementation of the "qualified conservation contribution" changes created in the Pension Protection Act of 2006 (PPA 2006) The guidelines outline the general rules f ...
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Court Opinions on Conservation Easements
- An Examination of Court Opinions on the Enforcement And Defense of Conservation Easements and Other Conservation and Preservation Tools: Themes and Approaches To Date ByJessica E. Jay, Esq.. and Melissa K. Thompson. Introduction. This article surveys conservation easement enforcement and defense decision ...
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Preparing for Future Litigation of Conservation Easements
- Preparing for Future Litigation of Conservation Easements By:. Elizabeth L. Wroblicka. Conservation easements (CE” present a unique challenge to those who seek to uphold them in court. Given the nature of perpetuity, it is inevitable that the inPiduals involved in preparing and negotiating a CE will be deceased ...
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Examples of Agricultural Easement Language
- Cosgrove, Bouplon. LTA workshop; October 28, 2002 Examples of Ag. Easement Language 1 of 7 Examples of Agricultural Easement Language National Land Trust Alliance Rally Austin, Texas October 28, 2002 Compiled by: Judy Anderson, Columbia Land Conservancy Jerry Cosgrove, American Farmland Trust Octobe ...
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THE NEW CONSERVATION TAX INCENTIVES
- 1 THE NEW CONSERVATION TAX INCENTIVES – SOME THINGS WE KNOW AND SOME THINGS WE DON’T KNOW By Stephen J. Small, Esq. (3/9/07) On August 17, 2006, the President signed into law the Pension Protection Act of 2006. The new law includes the first major new income tax incentives for land conservation sinc ...
Read excerpts from the following state's Wildlife Action Plans applicable
to Private Landowners
For the following states, we have read through their complete wildlife action plans and have pulled out the information that is
directly applicable to private landowners. Click on the state's name below to link to a synopsis of thier plan.
California
Iowa
Maine
Mississippi
Nebraska
Texas
Find Your State's Complete Wildlife Action Plan
 Click a state on the map to link to that state's Wildlife
Action Plan.
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pool of conservation knowledge, tools, and practices – a cumulative and evolving
database of information that will advance citizen stewardship, foster community-based
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Ranching as a Conservation Strategy
