A Tax Guide to Conservation Easements PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download A Tax Guide to Conservation Easements PDF full book. Access full book title A Tax Guide to Conservation Easements by C. Timothy Lindstrom. Download full books in PDF and EPUB format.
Author: C. Timothy Lindstrom
Publisher: Island Press
ISBN: 1610910540
Category : Architecture
Languages : en
Pages : 301
Get Book Here
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.
Author: C. Timothy Lindstrom
Publisher: Island Press
ISBN: 1610910540
Category : Architecture
Languages : en
Pages : 301
Get Book Here
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.
Author: C. Timothy Lindstrom
Publisher:
ISBN:
Category : Architecture
Languages : en
Pages : 308
Get Book Here
Book Description
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.
Author: David J. Dietrich
Publisher: American Bar Association
ISBN: 9781614381136
Category : Conservation easements
Languages : en
Pages : 0
Get Book Here
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.
Author: Great Britain. Law Commission
Publisher: Stationery Office/Tso
ISBN: 9780102988321
Category : Law
Languages : en
Pages : 246
Get Book Here
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.
Author: F. Marina Schauffler
Publisher:
ISBN: 9780964082014
Category : Business & Economics
Languages : en
Pages : 48
Get Book Here
Book Description
Author: Renee Bouplon
Publisher:
ISBN: 9780943915258
Category : Conservation easements
Languages : en
Pages : 350
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
Get Book Here
Book Description
Author: Richard Brewer
Publisher: UPNE
ISBN: 1611685206
Category : Nature
Languages : en
Pages : 409
Get Book Here
Book Description
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:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112
Get Book Here
Book Description
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Get Book Here
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
