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Land and Water Conservation Fund

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AccreditationAttorneysBoardsClimate ChangeCollaborationCommunications
Community ConservationConservation DefenseEconomic BenefitsFederal ProgramsFundraisingInsurance
Land Trust Standards and PracticesStewardshipStrategic ConservationTaxes
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50+ Years of Public Lands Conservation 

The Land and Water Conservation Fund (LWCF), which celebrated its 50th anniversary in 2015, was established in 1964. It directs $900 million a year from offshore drilling revenues into a special account in the federal treasury. 

LWCF provides funding for local, state and national parks, as well as other public lands such as forests, shorelines, historic sites and wildlife refuges. In addition, the fund supports 41,000 state and local park projects, provides 9.4 million sustainable domestic jobs, protects millions of acres of land and contributes $1.06 trillion annually to the national economy. All at zero cost to taxpayers. The legacy of the Land and Water Conservation Fund is outstanding — expanding Americans’ access to spectacular natural landmarks as well as parks and trails near home.

The LWCF was permanently reauthorized in 2019 on a strong, bipartisan vote. In 2020, it received full and dedicated funding after both the House and Senate voted to pass the Great American Outdoors Act. The legislation was subsequently signed into law by President Donald Trump on August 4, 2020, marking the conclusion of our community’s journey in securing full and dedicated funding for this critical conservation program.

Why Should You Care?

Land is the key to a healthy and secure future for all Americans. It provides pure drinking water, healthy food, clean air and places to reflect and recreate. Too many people lack access to nature, with its abundant benefits for health, education and quality of life.

Resources and Tools

Publication

Nonprofit Law and Recordkeeping for Land Trusts – Volume I: Complying with Federal, State and Local Law

Author: 
Jane Prohaska
Year Published: 
2008

This course book gives you what you need to know about the legal requirements for operating a land trust and cover the issue of tax exemption, including the major requirements for maintaining charitable tax-exempt status and an overview of IRS Form 990.

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