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.

Thanks to the hard work of the land conservation community, Congress enacted and recently renewed a tax incentive that allows conservation easement donors to deduct a larger portion of their income over a longer period of time.

While we continue to work to make these expanded incentives permanent, we're also working to build awareness among donors, attorneys, and tax advisers to make the most of this incentive over the next two years.

Working for a Permanent Easement Incentive

We just succeeded in extending the easement incentive through December 31, 2009! Now more than ever, we need your help spreading the word, thanking Congress and persuading them to make this powerful conservation tool permanent.  Visit our campaign site...

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 990's 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...