How to Use the Easement Incentive
Congress recently renewed the easement incentive through the end of 2009 and made it retroactive to include all of 2008! This page includes important resources on how to use this valuable conservation tool.
We're working to update these materials. Some do not yet reflect the extension through 2009, but the expiration date is the only thing that has changed. Visit our Tax Incentive campaign page to learn what you can do to make the incentive permanent.
Resource Types
Resources from the Land Trust Alliance
- Compilation of IRS Guidance on the Conservation Tax Incentive
The Land Trust Alliance submitted a letter to the IRS requesting further guidance on outstanding questions regarding the expanded tax incentive for donations of conservation easements. - Answers
to Frequently Asked Questions
Answers questions like: Who Qualifies? What are the restrictions? Will this make appraisals more expensive?
- Brochure: Using the Conservation Tax Incentive
The Land Trust Alliance has created an updated brochure to help everyone understand the incentive. - Timeline
of House and Senate action
See the progression of this tax incentive from its inception to law.
Bill Text, Government Regulations and Resources
- Relevant text of the 2008 Farm Bill
- Relevant text of the 2006 pensions bill
- 2006 Changes to Federal Law Affecting Donations of Conservation Easements
- IRS Guidance on Appraisals and Appraisers
- Broader Description of the IRS Guidance
- U.S. Treasury Regulations on Qualified Conservation Contributions
Perspectives and Analysis
- Stephen J. Small's Perspective (PDF; 38 KB)
- Bill Hutton's Perspective (PDF; 52 KB)
The Independent Sector:
The National Trust for Historic Preservation:
