Author: Gregory L. PoePublisher:
ISBN:
Category : Conservation easements
Languages : en
Pages : 15
Book Description
Property Taxation and Participation in Federal Easement Programs
Author: Gregory L. PoePublisher:
ISBN:
Category : Conservation easements
Languages : en
Pages : 15
Book Description
Partial Interests in Land
Author: Keith Daniel WiebePublisher:
ISBN:
Category : Conservation easements
Languages : en
Pages : 68
Book Description
The Federal Tax Law of Conservation Easements
Author: Stephen J. SmallPublisher:
ISBN:
Category : Conservation of natural resources
Languages : en
Pages : 478
Book Description
A Tax Guide to Conservation Easements
Author: C. Timothy LindstromPublisher: Island Press
ISBN: 1610910540
Category : Architecture
Languages : en
Pages : 301
Book Description
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.
Landowner's Guide to Conservation Easements
Author: Steven BickPublisher: Kendall Hunt
ISBN: 9780757502279
Category : Conservation easements
Languages : en
Pages : 194
Book Description
To Review the Tax Deduction for Façade Easements
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Conservation easements
Languages : en
Pages : 64
Book Description
The Conservation Easement in California
Author: Thomas S. BarrettPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
The conservation easement is an effective and flexible technique for land preservation. The Conservation Easement in California, written by California attorneys expert in conservation law for The Trust for Public Land, is an authoritative legal handbook for the use of conservation easements in California. This book puts the conservation easement in context, discusses the historical and legal background of the conservation easement in California, its state and federal tax implications and the problems involved in drafting easements. Of special importance is the book's clear exposition of the statutory distinction between conservation and open space easements, which should be especially helpful to land trusts and public agencies at all levels who want to put these innovative techniques into practise.
Conservation Covenants
Author: Great Britain. Law CommissionPublisher: Stationery Office/Tso
ISBN: 9780102988321
Category : Law
Languages : en
Pages : 246
Book Description
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.
Conservation Easements
Author: David J. DietrichPublisher: American Bar Association
ISBN: 9781614381136
Category : Conservation easements
Languages : en
Pages : 0
Book Description
Conservation easements permit the use of land to be donated or sold as part of an estate plan. For those considering an easement donation or sale, an understanding of the statutory, regulatory, and common-law principles involved is imperative, as well as a working knowledge of how to use the available resources in this complex field. This hands-on guide features an invaluable collection of techniques and drafting tips learned from decades of conservation easement practice plus four actual conservation easements.
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