Author: Donald T. Sutte
Publisher:
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 192
Book Description
Summary -- Introduction -- Past experience and plans for future action -- Legal problems in acquisition and enforcement -- Proposed enabling legislation and suggested scenic easement provisions -- Administrative problems and procedures -- Valuation problems and procedures -- Suggested research -- Appendices.
Scenic Easements
Author: Donald T. Sutte
Publisher:
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 192
Book Description
Summary -- Introduction -- Past experience and plans for future action -- Legal problems in acquisition and enforcement -- Proposed enabling legislation and suggested scenic easement provisions -- Administrative problems and procedures -- Valuation problems and procedures -- Suggested research -- Appendices.
Publisher:
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 192
Book Description
Summary -- Introduction -- Past experience and plans for future action -- Legal problems in acquisition and enforcement -- Proposed enabling legislation and suggested scenic easement provisions -- Administrative problems and procedures -- Valuation problems and procedures -- Suggested research -- Appendices.
Scenic Easements in Action : Proceedings, December 16-17, 1966, Madison, Wisconsin
Author:
Publisher:
ISBN:
Category : Environmental policy
Languages : en
Pages : 142
Book Description
Publisher:
ISBN:
Category : Environmental policy
Languages : en
Pages : 142
Book Description
A Tax Guide to Conservation Easements
Author: C. Timothy Lindstrom
Publisher: 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.
Publisher: 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.
The Conservation Easement in California
Author: Thomas S. Barrett
Publisher:
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.
Publisher:
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.
Landowner's Guide to Conservation Easements
Author: Steven Bick
Publisher: Kendall Hunt
ISBN: 9780757502279
Category : Conservation easements
Languages : en
Pages : 194
Book Description
Publisher: Kendall Hunt
ISBN: 9780757502279
Category : Conservation easements
Languages : en
Pages : 194
Book Description
Scenic Easements in Action
Author:
Publisher:
ISBN:
Category : Landscape protection
Languages : en
Pages : 154
Book Description
Publisher:
ISBN:
Category : Landscape protection
Languages : en
Pages : 154
Book Description
Scenic Easements in Action
Author:
Publisher:
ISBN:
Category : Environmental protection
Languages : en
Pages : 360
Book Description
Publisher:
ISBN:
Category : Environmental protection
Languages : en
Pages : 360
Book Description
Conservation Easement: Audit Techniques Guide
Author: U.S. Internal Revenue Service
Publisher: Lulu.com
ISBN: 0359516998
Category : Reference
Languages : en
Pages : 98
Book Description
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.
Publisher: Lulu.com
ISBN: 0359516998
Category : Reference
Languages : en
Pages : 98
Book Description
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.
A Market Study of Properties Covered by Scenic Easements Along the Great River Road in Vernon and Pierce Counties
Author:
Publisher:
ISBN:
Category : Great River Road
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Great River Road
Languages : en
Pages : 36
Book Description
Workshop Manual for Conference on Scenic Easements in Action
Author: Thomas Gose
Publisher:
ISBN:
Category : Environmental policy
Languages : en
Pages : 220
Book Description
Publisher:
ISBN:
Category : Environmental policy
Languages : en
Pages : 220
Book Description