Topic
Conservation Easements
399 published works
Nonprofit Law Prof Blog
Articles on Conservation Easements, As DOJ and IRS Enforcement Efforts Continue
A number of commentators have recently posted articles addressing conservation easement deductions. Several of these articles were originally published in 2020 in a Tax Notes publication, but for readers who…
Nonprofit Law Prof Blog
McLaughlin: Conservation Easements and the Proceeds Regulation
Nancy McLaughlin (University of Utah) has posted Conservation Easements and the Proceeds Regulation (forthcoming Real Property Trusts & Estate Law Journal). Here is the abstract:This article provides an in-depth look…
Rocky Mountain Conservation Easement Law
Douglas Land Conservancy Protects 2,558 Acres in Douglas County
By Melinda Beck
On February 17, 2021, Douglas Land Conservancy (DLC) and Douglas County partnered to protect 2,558 acres with perpetual conservation easements on two Douglas County open space properties. Sandstone Ranch (2,038…
Rocky Mountain Conservation Easement Law
Colorado DOR Determines Mutual Ditch Companies Can Claim Conservation Easement Tax Credit
By Melinda Beck
On December 7, 2020, the Colorado Department of Revenue (CDOR) issued a general information letter [Colo. Dep’t of Revenue, Gen. Info. Letter GIL-20-003, 12/07/20] regarding the eligibility of a mutual…
Nonprofit Law Prof Blog
Accountants Plead Guilty in Syndicated Conservation Easements Case
And the Atlanta Journal-Constitution reports the latest major development relating to conservation easement deductions. Two accountants have plead guilty to conspiracy to defraud the United States through promoting syndicated land…
California Land Use & Development Law Report
Do Conservation Easements Provide Effective Mitigation for Loss of Farmland to Development?
In 2018, the CEQA Guideline which defines the term “mitigation” was amended to add “conservation easements” to the list of measures that can provide “compensatory” mitigation for an environmental impact.…
Rocky Mountain Conservation Easement Law
Douglas Land Conservancy Protects Two Properties in Sedalia
By Melinda Beck
in December, Douglas Land Conservancy (DLC) accepted conservation easement charitable donations on two separate properties in Douglas County for the permanent protection of open space and wildlife habitat. The Meyer…
Rocky Mountain Conservation Easement Law
IRS Updates Conservation Easement Audit Technique Guide
By Melinda Beck
On November 25, 2020, the Internal Revenue Service (IRS) updated its Conservation Easement Audit Technique Guide with a revision date of November 9, 2020. The Guide is a reference document…
Nonprofit Law Prof Blog
Conservation Easement Battles Continue in Congress, DOJ, IRS, and the Courts
There is some much continuing activity relating to to conservation easements that it is difficult to keep track of everything. Fortunately, fellow blogger Nancy McLaughlin (Utah) has recently updated her…
Disputing Tax
Updates in IRS’ Ongoing Enforcement Against Syndicated Conservation Easements
By Sabrina Cohn
The IRS has been closely scrutinizing syndicated conservation easements since December 2017. In 2020, there have been some important developments in this area. First, in June 2020 the IRS announced…