Skip to main content
Donate
  • COVID-19
  • What We Dotrigger
    DonateBack
    • Our Strategytrigger
      DonateBack
      • Relevance
      • Rate
      • Rigor
      • Resilience
  • What You Can Dotrigger
    DonateBack
    • Conserve Your Landtrigger
      DonateBack
      • Getting Started
      • Conservation Options
      • Benefits for Landowners
      • Questions?
  • Issues & Actiontrigger
    DonateBack
    • Take Actiontrigger
      DonateBack
      • Advocacy Webinars
      • Ambassadors
      • Tax Incentives
    • Issues
    • Tools & Tipstrigger
      DonateBack
      • Politics: What’s Allowed?
      • Connect with Congress
      • Social Media for Advocacy
      • 10 Ways to Say Thank You
      • Media Outreach for Advocacy
      • Advocacy Days
    • Success Stories
  • For Land Truststrigger
    DonateBack
    • Topicstrigger
      DonateBack
      • Accreditation
      • Attorneys
      • Boards
      • Climate Change
      • Collaboration
      • Communications
      • Community Conservation
      • Conservation Defense
      • Economic Benefits
      • Federal Programs
      • Fundraising
      • Insurance
      • Land Trust Standards and Practices
      • Stewardship
      • Strategic Conservation
      • Taxes
      • The Learning Center
      • Field Services
    • Resourcestrigger
      DonateBack
      • Articles
      • Conferences
      • Express Learning Kits
      • Publications
      • Success Stories
      • Webinars
      • The Learning Center
      • Field Services
    • Membershipstrigger
      DonateBack
      • The Learning Center
      • Field Services
  • Membershiptrigger
    DonateBack
    • Land Trust Members
    • Land Trust Memberstrigger
      DonateBack
      • Frequently Asked Questions
    • Affiliates
    • Affiliates
    • Our Top Ten
  • Givingtrigger
    DonateBack
    • Individual Supporterstrigger
      DonateBack
      • Guardians of the Land Society
      • President’s Circle
      • Monthly Giving
      • Planned Giving
    • Corporate Circle
  • Blog
  • The Learning Center
  • Jobs
  • Experts
  • Abouttrigger
    DonateBack
    • Strategic Plan
    • Land Trust Alliance Jobs
    • Historytrigger
      DonateBack
      • Summary Timeline
    • Staff Directorytrigger
      DonateBack
      • Leadership
    • Board of Directors
    • Offices
    • Saving Land Magazine
    • Annual Reporttrigger
      DonateBack
      • Financial Overview
    • Charity Ratings
    • Awards Program
    • Partnerships
    • Press Releases
    • National Land Trust Census
    • Leadership Program
  • Press
  • Contact
  • The Learning Center
Home
Home Search Menu
Home
  • Blog
  • Jobs
  • Experts
  • About
  • Press
  • Contact
  • The Learning Center
  • What We Do
  • What You Can Do
  • Issues & Action
  • For Land Trusts
    • Explore Topics

      AccreditationAttorneysBoardsClimate ChangeCollaborationCommunications
      Community ConservationConservation DefenseEconomic BenefitsFederal ProgramsFundraisingInsurance
      Land Trust Standards and PracticesStewardshipStrategic ConservationTaxes
      AccreditationAttorneysBoardsClimate ChangeCollaborationCommunicationsCommunity ConservationConservation Defense
      Economic BenefitsFederal ProgramsFundraisingInsuranceLand Trust Standards and PracticesStewardshipStrategic ConservationTaxes
    • Resources and Tools

      • Articles
      • Conferences
      • Express Learning Kits
      • Publications
      • Success Stories
      • Webinars
      • The Learning Center
      • Field Services
    • Membership

      • Member benefits
      • Affiliate benefits
      • Become a member
      • Become an Affiliate
  • Membership
  • Giving
  • Donate
For Land TrustsFor Land Trusts

Singing a New Song

Source: 
Land Trust Alliance
Author: 
Lorri Barrett

In a recent opinion, a federal court covering Texas concluded that it was "common sense" that land use restrictions designed to protect the golden-cheeked warbler, an endangered species which only lives in Texas, would need some flexibility over time.

Bosque Canyon Ranch is a residential development, and the partners of the ranch each own a five-acre lot with a home site. Thousands of acres of land surrounding these lots are preserved for the golden cheeked warbler and other species as spelled out in a conservation easement. The lot owners could move their home site within their lot as long as the home did not exceed the maximum allowable size and as long as conservationists approved the move along with other important limits to protect the land and animals.

The IRS argued that this level of flexibility would not provide adequate protection for the golden-cheeked warbler. Since the home sites could move, nobody would know the exact location of the warbler habitat until much later. The tax court agreed with the IRS analysis, denied Bosque Canyon Ranch's claimed $15.9 million tax deduction and imposed a hefty fine.

The appeals court disagreed, noting that the land trust would have to approve any plans to move a home site and the land trust would not have to approve any plan that threatened the golden-cheeked warbler. The court said it shouldn't be enforcing "hyper-technical requirements" or "imposing ambiguous and subjective standards" for documentation.

The tax deduction for conservation easements is an important part of the tax code and significantly benefits the public and endangered species like the golden-cheeked warbler. This new ruling supports those benefits.

Join Us

Together we will advance change and increase impact for land conservation.
Donate Renew Join

Count on Us

The Land Trust Alliance makes careful use of your support.

View our charity ratingsCharity Navigator: Four Star CharityBetter Business Bureau: Accredited Charity

Stay Informed

Get our e-newsletter filled with tips and info about the places you love.

Connect with Us

Land Trust Alliance
1250 H Street NW
Suite 600
Washington, DC 20005
info@lta.org
202-638-4725

FacebookTwitterLinkedinYoutubeInstagramBlog RSS
© Copyright 2022 Land Trust Alliance
  • Privacy Policy
  • Site Map
  • Contact Us
  • En Español