Resources and Tools

Articles

Old McDonald Didn’t Get a Tax Break

Source: 
Land Trust Alliance
Author: 
Lorri Barrett

Old McDonald had a farm, but he didn’t get a tax break. The tax court issued its first interpretation of the “farmer and rancher rule,” which gives qualified farmers a boost when claiming a tax deduction for a conservation easement.  

Articles

Election Year Opportunities

Source: 
Saving Land magazine, Fall 2016
Author: 
Sean Robertson and Catherine Ward

Being a nonpartisan, nonprofit organization focused on protecting a community’s special places doesn’t mean a land trust has to stay silent while campaigns are going on.

Articles

The high cost of a bad appraisal

Source: 
Land Trust Alliance
Author: 
Lorri Barrett

A taxpayer claimed in court that he relied on the appraiser’s report when he deducted four times the real value of the donation. He argued that because he relied on the appraiser, he shouldn’t have to pay accuracy-related penalties. The court disagreed. Help your donors avoid trouble with our appraisal guide for landowners.

Articles

A Victory Two Decades in the Making

Source: 
Saving Land magazine, Spring 2016
Author: 
Sean Robertson

On December 18, 2015, President Barack Obama signed into law a permanent enhanced tax incentive for donations of conservation easements.

Articles

How land trusts are using amendments to address future changes

Source: 
Land Trust Alliance
Author: 
Leslie Ratley-Beach

The Land Trust Alliance has long held that amendment clauses in conservation easements actually strengthen easements and improve enforceability. Rather than falling short of “protected in perpetuity,” amendment clauses improve the chances that easements will be protected in the long term.