Tax Policy for Land Conservation

One of the most effective ways we increase the pace of land conservation, is through Federal and State tax incentives that help landowners choose conservation over development.  In the last few decades, land trusts have been enormously successful in using these incentives to protect special places across America.

Top Priority: Working for a Permanent Easement Incentive

Unless Congress acts, the enhanced federal tax deduction for conservation easement donations will expire December 31, 2009! Now more than ever, we need your help spreading the word to landowners and recruiting cosponsors for legislation to make this powerful conservation tool permanent.  Learn more...

Estate Tax Reform and Land Conservation

Estate taxes can lead to the break-up, sale and development of family-owned farm, ranch and forest lands, even when landowners would prefer to keep these lands intact.  Congress will almost certainly enact estate tax reform this year, and we have a unique opportunity to improve incentives for conservation. Learn more...

Federal Tax Regulations for Land Trusts and Donors

Congress has recognized the enormous value of our work with expanded incentives, but the Internal Revenue Service expects easement donors and land trusts to adhere to a high standard of compliance. Of course, there’s no substitute for professional tax advice, but these pages provide important guidance on following federal tax regulations.

• How to Use the Tax Incentive for Conservation Easements
  - FAQs, guidance, analysis and updates

• Other Federal Tax Incentives for Conservation
  - Land donations, estate tax benefits and more
• Essential Tax Regulations for ALL Conservation Contributions
  - Bill text, treasury regulations, IRS Guidance and analysis
  

• IRS Audits of Conservation Easements
  - Audit updates and case law

• Land Trust 990s and Audits
  - Learn about the new form 990
  
  

Advancing State Tax Incentives for Land Conservation

A growing number of states have passed generous incentives for land conservation. Learn more about the state incentives currently in place and how you can replicate their success...