Topic
Conservation Easements
399 published works
PropertyProf Blog
McLaughlin on Perpetual Conservation Easements in the 21st Century
Nancy McLaughlin (Utah) has posted Perpetual Conservation Easements in the 21st Century: What Have We Learned and Where Should We Go from Here? (Utah Law Review) on SSRN. Here's the…
Nonprofit Law Prof Blog
Income From Charitable Organization’s Sale of Mitigation Bank Credits is not Unrelated Business Taxable Income
In Private Letter Ruling 201408031, the IRS ruled that (1) a § 501(c)(3) organization’s stream mitigation activities are substantially related to its exempt purpose and do not constitute an unrelated…
Environmental Law Post
NYSDEC Announces Streamlined Procedures for Environmental Easements
On February 20, 2014, the New York State Department of Environmental Conservation (“NYSDEC”) announced streamlined procedures for environmental easements. There has been a significant push from the regulated community for…
PropertyProf Blog
Jay on Enforcing Conservation Easements
Jessica Jay (Vermont) has posted Enforcing Perpetual Conservation Easements Against Third-Party Violators (UCLA J. of Envtl Policy) on SSRN. Here's the abstract:Among the most daunting challenges the holder of a…
Nonprofit Law Prof Blog
IRS Rules Tax-Exempt Status of Organization Accepting Conservation Easements Should be Revoked
In Private Letter Ruling 201405018 (Jan. 31, 2014), the IRS ruled that the tax-exempt status of an organization formed for the purpose of accepting, holding, and enforcing conservation easements and…
Land Use Prof Blog
Takings and Conservation Easements
Like many nerds tech-savvy people, I have an alert set up with WestLaw to send me any new law review article or case that even mentions the phrase "conservation easement."…
Land Use Prof Blog
Assessing Public Interest in Conservation Properties
Welll Stephen beat me to the punch in getting his post up about the Town of Hawley Case. I've been ruminating on a bit lately. I have really mixed feelings…
Nonprofit Law Prof Blog
Gorra v. Commissioner – Facade Easement Deductible but Gross Valuation Misstatement Penalty Applied
In Gorra v. Commissioner, T.C. Memo. 2013-254, the Tax Court held that the taxpayers were entitled to a charitable income tax deduction under IRC § 170(h) for the donation of…
PropertyProf Blog
Can Land Protected by a Conservaion Easement be Turned Into a Golf Course
This story out of Virginia, features Donald Trump, a winery, a proposed golf course, and a conservation easement. In 2011, a Trump subsidiary bought Patricia Kluge’s Estate Winery and Vineyard,…
PropertyProf Blog
Keep Farmland for Farmers
By propertyprof
The New York Times looks at some of the unintended consequences of conservation easements designed to prevent agricultural land from being developed:Easements are intended to protect farmland, water, animal habitat,…