74 Library Articles were found for the search term conservation easement
By:
Jessica Jay As the dawn of the next century approaches, the private land conservation movement in this country must prepare to face a daunting opponent—landowners and their challenges to the restrictions placed on their land.
https://www.landcan.org/article/Legal-Defense-And-Enforcement-Of-Conservation-Easements/202/
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Nancy McLaughlin This article explains that a charitable gift of a perpetual conservation easement should be treated like any other gift of property made for a specific charitable purpose—i.
https://www.landcan.org/article/Could-Coalbed-Methane-Be-the-Death-of-Conservation-Easements-/182/
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Karin Marchetti Ponte How to can a land trust official identify and comply with legal restraints to amendment? How can necessary flexibility be built into the easement document? This paper reflects the earnest desire of an ardent conservationist to take full advantage of opportunities for flexibility that can be found within the law, recognizing that the needs of land ownership and the land itself, are by their nature subject to continual change.
https://www.landcan.org/article/Designing-a-Conservation-Easement-Amendment-Policy/169/
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Jennifer D. Mullen Conservation easements have garnered significant attention and gained popularity over the last few years due in part to the availability of federal tax deductions and Virginia state tax credits associated with conservation easements.
https://www.landcan.org/article/Conservation-Easements--Donor-Beware/160/
By:
Nancy McLaughlin The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ways to combat the growing problem of urban sprawl.
https://www.landcan.org/article/Increasing-the-Tax-Incentives-for-Conservation-Easement-Donations--A-Responsible-Approach/194/
By:
Christine Latulip Long before the buzz in Washington was about creating a stimulus package to help the struggling economy, in 2008 tax incentives were approved by Congress that promotes voluntary land conservation.
https://www.landcan.org/article/Conserving-Open-Space--Tax-Credits-Cash-and-LikeKind-Property/118/
By:
Nancy McLaughlin The conservation easement is arguably the single most popular private land protection tool in this country today, and its use has increased dramatically (indeed, almost exponentially) over the past two and a half decades.
https://www.landcan.org/article/Conservation-Easements--A-Troubled-Adolescence/174/
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Resources First Foundation - RFF The below charts depict the percentage change in Conservation Easement Acquisition in the United States from 2003 and 2005- 2007.
https://www.landcan.org/article/Charts--Percentage-Change-in-CE-Acquisition/109/
By:
R. Lee Stephens, Jr and
Robert J. Allen On July 14, 2010, the U.S. Tax Court issued its opinion in Scheidelman v. Commissioner, T.C. Memo. 2010-151, and the decision provides conservation easement professionals with two important lessons.
https://www.landcan.org/article/Lessons-on-Charitable-Conservation-Contributions-from-Scheidelman-vCommissioner/95/
By:
R. Lee Stephens, Jr and
Robert J. Allen Many landowners are familiar with conservation easements, a vehicle for preserving land in perpetuity, but they may not be aware of another option: selling the development rights to their property.
https://www.landcan.org/article/Purchase-of-Development-Rights--Another-Option-for-Conservation-Minded-Landowners/94/
By:
Christopher D. Clark, Larry Tankersley, George F. Smith, and Daniel Starnes This publication is intended to provide basic information on conservation easements for landowners, community leaders, students and other interested individuals.
https://www.landcan.org/article/Farm-and-Forest-Land-Preservation-With-Conservation-Easements/1737/
By:
Nancy McLaughlin Over the past quarter century there has been an explosive growth in the use of conservation easements as a land protection tool. A conservation easement is a deed transferred by the owner of the land encumbered by the easement to the holder of the easement (generally a government agency or a charitable conservation organization referred to as a “land trust”) that restricts the development and use of the land to achieve certain conservation goals, such as the preservation of open space, wildlife habitat, agricultural land, or an historic site.
https://www.landcan.org/article/Amending-Perpetual-Conservation-Easements--A-Case-Study-Of-The-Myrtle-Grove-Controversy/214/
By:
Nancy McLaughlin According to the census data collected by the Land Trust Alliance (LTA), over the past two decades there has been a dramatic increase in the number of local, state, and regional land trusts operating in the United States,1 and in the number of acres encumbered by conservation easements2 held by such land trusts.
https://www.landcan.org/article/Conservation-Easements--Why-and-How/177/
By:
Stefan Nagel This article explores the application of conservation easements in a suburban context of the "clearly delineated governmental policy' test under Section 170(h)(4)(A)(iii)(II) of the code in meeting the "conservation purposes" test of code Section 170(h)(1)(C).
https://www.landcan.org/article/Saving-Open-Space-in-Suburbia--The-Application-of-the-Governmental-Policy-Test/274/
A simple example illustrates how a conservation easement works in practice. Let’s assume pressure from buyers building vacation homes has pushed the value of land up in recent years to the point where the family is concerned about how the next generation will pay the estate tax bill without selling the land.
https://www.landcan.org/article/How-a-Conservation-Easement-Works--Sample-example-of-conservation-easement/86/
By:
R. Lee Stephens, Jr and
Robert J. Allen In the current economic environment, landowners previously contemplating development or sale of their real property are seeking alternative ways to generate cash flow from their real property assets.
https://www.landcan.org/article/Alternatives-to-Real-Estate-Development-Deriving-Financial-Benefits-from-Conservation-and-Mitigation-Projects-in-Virginia--a-Lenders-Collateral-Concerns/96/
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Tax Credit Connection, Inc. Conservation easement income tax credits are a land preservation tool available to help Colorado landowners preserve their working farms and ranches and protect wildlife habitat and scenic views.
https://www.landcan.org/article/Can-I-Really-Preserve-My-Land-and-Make-Money/2255/
By:
Uniform Law Commission Although traditional uses of land for industrial, commercial, residential and agricultural purposes have continued, conservation and historic preservation have become important as well.
https://www.landcan.org/article/Uniform-Conservation-Easement-Act-Summary/2898/
By:
Laurel A. Florio, J.D. Conservation easements have been utilized as a primary tool for land protection in the United States for approximately thirty years. The movement started in the Northeastern part of the country and has slowly, but steadily, made its way to the Southeast; the Mississippi Alluvial Valley to be specific.
https://www.landcan.org/article/Conservation-Easements--The-Latest-Tool-in-the-Protection-of-Lands-and-Landscapes-in-the-Mississippi-Delta/115/
By:
Karin Marchetti Ponte How to can a land trust official identify and comply with legal restraints to amendment? How can necessary flexibility be built into the easement document? Can a conservation easement be terminated? This paper reflects the earnest desire of an ardent conservationist to take full advantage of opportunities for flexibility that can be found within the law, recognizing that the needs of land ownership and the land itself, are by their nature subject to continual change.
https://www.landcan.org/article/Amending-Conservation-Easements/166/