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Author : Stephen R. Weir
Publisher : Unknown
Page : 398 pages
File Size : 44,7 Mb
Release : 1997
Category : Electronic
ISBN : CORNELL:31924080070968
Author : C. Timothy Lindstrom
Publisher : Island Press
Page : 304 pages
File Size : 43,5 Mb
Release : 2012-09-26
Category : Architecture
ISBN : 9781610910545
Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehensive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.
Author : Julie Ann Gustanski,Roderick H. Squires
Publisher : Unknown
Page : 612 pages
File Size : 49,9 Mb
Release : 2000
Category : Architecture
ISBN : UOM:39015050551186
A conservation easement is a legal agreement between a property owner and a conservation organization, generally a private nonprofit land trust, that restricts the type and amount of development that can be undertaken on that property. Conservation easements protect land for future generations while allowing owners to retain property rights, at the same time providing them with significant tax benefits. Conservation easements are among the fastest growing methods of land preservation in the United States today. Protecting the Land provides a thoughtful examination of land trusts and how they function, and a comprehensive look at the past and future of conservation easements. The book: provides a geographical and historical overview of the role of conservation easements analyzes relevant legislation and its role in achieving community conservation goals examines innovative ways in which conservation easements have been used around the country considers the links between social and economic values and land conservation Contributors, including noted tax attorney and land preservation expert Stephen Small, Colorado's leading land preservation attorney Bill Silberstein, and Maine Coast Heritage Trust's general counsel Karin Marchetti, describe and analyze the present status of easement law. Sharing their unique perspectives, experts including author and professor of geography Jack Wright, Dennis Collins of the Wildlands Conservancy, and Chuck Roe of the Conservation Trust of North Carolina offer case studies that demonstrate the flexibility and diversity of conservation easements. Protecting the Land offers a valuable overview of the history and use of conservation easements and the evolution of easement-enabling legislation for professionals and citizens working with local and national land trusts, legal advisors, planners, public officials, natural resource mangers, policymakers, and students of planning and conservation.
Author : Ian Attridge,Canadian Wildlife Service,North American Wetlands Conservation Council (Canada)
Publisher : Unknown
Page : 96 pages
File Size : 44,5 Mb
Release : 1997
Category : Appraisal real estate
ISBN : MINN:31951P00117978U
Conservation easements are a relatively new stewardship technique which are essentially agreements that set out conservation obligations for a property and are then registered on the land title. A variety of tax benefits can flow to the land owner from agreeing to enter into a conservation easement. The foundation for obtaining such benefits is the appraisal of the easement. This report examines concepts and applications of the valuation of conservation easements in Canada, primarily through appraisal methodologies and applied within income and property tax regimes. Comparisons are made to conservation easement experience in the United States.
Author : U.S. Internal Revenue Service
Publisher : Lulu.com
Page : 98 pages
File Size : 51,7 Mb
Release : 2019-03-16
Category : Reference
ISBN : 9780359516995
The purpose of this audit techniques guide (ATG) is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements. This ATG includes examination techniques and an overview of the valuation of conservation easements. It also includes a discussion of penalties, which may be applicable to taxpayers and others involved in the conservation easement transaction. This guide is not designed to be all-inclusive. It is not a comprehensive training manual on the valuation of conservation easements.... Overview: To be deductible, donated conservation easements must be legally binding, permanent restrictions on the use, modification and development of property such as parks, wetlands, farmland, forest land, scenic areas, historic land or historic structures. The restrictions on the property must be in perpetuity.
Author : Judy Atkins
Publisher : Unknown
Page : 156 pages
File Size : 40,5 Mb
Release : 2004
Category : Landscape protection
ISBN : MINN:31951D02588681A
Author : David Arnold Hill
Publisher : Cambridge University Press
Page : 598 pages
File Size : 40,6 Mb
Release : 2005-08-04
Category : Nature
ISBN : 0521823684
This Handbook, first published in 2005, provides standard procedures for planning and conducting a survey of any species or habitat and for evaluating the data.
Author : Beth Rose Middleton Manning
Publisher : University of Arizona Press
Page : 352 pages
File Size : 43,9 Mb
Release : 2011-02-15
Category : Social Science
ISBN : 9780816529285
“The Earth says, God has placed me here. The Earth says that God tells me to take care of the Indians on this earth; the Earth says to the Indians that stop on the Earth, feed them right. . . . God says feed the Indians upon the earth.” —Cayuse Chief Young Chief, Walla Walla Council of 1855 America has always been Indian land. Historically and culturally, Native Americans have had a strong appreciation for the land and what it offers. After continually struggling to hold on to their land and losing millions of acres, Native Americans still have a strong and ongoing relationship to their homelands. The land holds spiritual value and offers a way of life through fishing, farming, and hunting. It remains essential—not only for subsistence but also for cultural continuity—that Native Americans regain rights to land they were promised. Beth Rose Middleton examines new and innovative ideas concerning Native land conservancies, providing advice on land trusts, collaborations, and conservation groups. Increasingly, tribes are working to protect their access to culturally important lands by collaborating with Native and non- Native conservation movements. By using private conservation partnerships to reacquire lost land, tribes can ensure the health and sustainability of vital natural resources. In particular, tribal governments are using conservation easements and land trusts to reclaim rights to lost acreage. Through the use of these and other private conservation tools, tribes are able to protect or in some cases buy back the land that was never sold but rather was taken from them. Trust in the Land sets into motion a new wave of ideas concerning land conservation. This informative book will appeal to Native and non-Native individuals and organizations interested in protecting the land as well as environmentalists and government agencies.
Author : Great Britain. Law Commission
Publisher : Stationery Office/Tso
Page : 246 pages
File Size : 44,9 Mb
Release : 2014
Category : Law
ISBN : 0102988323
In this report, the Law Commission make recommendations for the introduction of a new statutory scheme of conservation covenants in England and Wales. The recommendations to introduce such a scheme would create a new legal tool, enabling landowners to protect land in order to conserve and restore our natural and built environment. Conservation covenants would allow landowners voluntarily to create binding obligations on their own land to meet a conservation objective, such as preserving woodland, cultivating a particular species of plant or protecting a habitat for an animal, or farming land in a certain way. The proposed statutory scheme would give individual landowners the opportunity, using private agreements, to contribute to conservation efforts being made across England and Wales. The scheme will create a versatile, simple and cost-effective legal tool capable of: unlocking currently missed conservation opportunities by overcoming the legal difficulties faced when creating binding obligations; facilitating better ways to deliver existing conservation objectives; and providing assurance of long-term conservation benefits. The report includes a draft Conservation Covenants Bill, which would introduce the conservation covenant scheme into the law of England and Wales.
Author : Steven Bick,Harry L. Haney
Publisher : Kendall Hunt
Page : 194 pages
File Size : 51,8 Mb
Release : 2003-05-23
Category : Conservation easements
ISBN : 075750227X
Author : Richard Brewer
Publisher : UPNE
Page : 409 pages
File Size : 53,5 Mb
Release : 2013-06-03
Category : Nature
ISBN : 9781611685206
Land trusts, or conservancies, protect land by owning it. Although many people are aware of a few large land trusts--The Nature Conservancy and the Trust for Public Land, for instance--there are now close to 1,300 local trusts, with more coming into being each month. American land trusts are diverse, shaped by their missions and adapted to their local environments. Nonetheless, all land trusts are private, non-profit organizations for which the acquisition and protection of land by direct action is the primary or sole mission. Nonconfrontational and apolitical, land trusts work with willing land owners in voluntary transactions. Although land trusts are the fastest-growing and most vital part of the land conservation movement today, this model of saving land by private action has become dominant only in the past two decades. Brewer tells why the advocacy model--in which private groups try to protect land by promoting government purchase or regulation-- in the 1980s was eclipsed by the burgeoning land trust movement. He gives the public a much-needed primer on what land trusts are, what they do, how they are related to one another and to other elements of the conservation and environmental movements, and their importance to conservation in the coming decades. As Brewer points out, unlike other land-saving measures, land trust accomplishments are permanent. At the end of a cooperative process between a landowner and the local land trust, the land is saved in perpetuity. Brewer's book, the first comprehensive treatment of land trusts, combines a historical overview of the movement with more specific information on the different kinds of land trusts that exist and the problems they face. The volume also offers a "how-to" approach for persons and institutions interested in donating, selling, or buying land, discusses four major national land trusts (The Nature Conservancy, Trust for Public Land, American Farmland Trust, and Rails-to-Trails Conservancy); and gives a generous sampling of information about the activities and accomplishments of smaller, local trusts nationwide. Throughout, the book is enriched by historical narrative, analysis of successful land trusts, and information on the how and why of protecting land, as well as Brewer's intimate knowledge of ecological systems, biodiversity, and the interconnectedness of human and non-human life forms. Conservancy is a must-read volume for people interested in land conservation--including land trust members, volunteers and supporters--as well as anyone concerned about land use and the environment.
Author : Environmental Law Institute
Publisher : Environmental Law Institute
Page : 220 pages
File Size : 52,7 Mb
Release : 2003
Category : Law
ISBN : 1585760595
This publication describes the use of legal tools and incentives mechanisms for the conservation of private lands in Latin America, and assesses their implementation record. It reviews both mandatory provisions and the use of voluntary instruments such as easements and private reserve designations that have grown in use since the early 1990s. It ends with recommendations for an improved framework for private lands conservation, and presents model laws for the creation of private reserves and conservation easements.
Author : Arlene J. Kwasniak,Environmental Law Centre (Alta.)
Publisher : Environmental Law Center
Page : 72 pages
File Size : 48,7 Mb
Release : 1997
Category : Law
ISBN : 0921503571
Author : Bruce A. Stein,Lynn S. Kutner,Jonathan S. Adams
Publisher : Oxford University Press
Page : 426 pages
File Size : 42,8 Mb
Release : 2000-03-16
Category : Nature
ISBN : 9780198028963
From the lush forests of Appalachia to the frozen tundra of Alaska, and from the tallgrass prairies of the Midwest to the subtropical rainforests of Hawaii, the United States harbors a remarkable array of ecosystems. These ecosystems in turn sustain an exceptional variety of plant and animal life. For species such as salamanders and freshwater turtles, the United States ranks as the global center of diversity. Among the nation's other unique biological features are California's coast redwoods, the world's tallest trees, and Nevada's Devils Hole pupfish, which survives in a single ten-by-seventy-foot desert pool, the smallest range of any vertebrate animal. Precious Heritage draws together for the first time a quarter century of information on U.S. biodiversity developed by natural heritage programs from across the country. This richly illustrated volume not only documents those aspects of U.S. biodiversity that are particularly noteworthy, but also considers how our species and ecosystems are faring, what is threatening them, and what is needed to protect the nation's remaining natural inheritance. Above all, Precious Heritage is a celebration of the extraordinary biological diversity of the United States.
Author : Jeff Pidot
Publisher : Unknown
Page : 46 pages
File Size : 42,8 Mb
Release : 2005
Category : Nature
ISBN : UVA:X004956445
No recent happening in land conservation rivals the rapid expansion of conservation easements and the related growth in the number of land trusts over the past 15 years. Among the forces driving this phenomenon are tax and other public subsidies and the view that the conservation easement is a win-win strategy in land protection. The thesis of this policy focus report is that conservation easements are a valuable land protection tool, complementing regulation, land acquisition, and tax policies, but that reforms are needed in tax and other laws and conventions governing easements, lest we risk losing the public benefits for which the easements were established.