Topic
Conservation Easements
399 published works
PropertyProf Blog
Owley and Tulowiecki on the Role of Land Trusts in Forest Conservation
By propertyprof
Jessica Owley (Buffalo) and Stephen Tulowiecki (Buffalo) have posted Who Should Protect the Forest?: Conservation Easements in the Forest Legacy Program (Public Land and Resources Law Review) on SSRN. Here's…
PropertyProf Blog
Korngold on Conservation Easements
By propertyprof
Gerald Korngold (New York Law School) has posted Governmental Conservation Easements: A Means to Advance Efficiency, Freedom from Coercion, Flexibility, and Democracy on SSRN. Here's the abstract:Over the past twenty-five…
Land Use Prof Blog
In the Conservation Easement versus Mortgage Battle…
the mortgage wins. Because I am a conservation easement nerd savvy academic, I have Westlaw alert me every time a case mentions the term "conservation easement." For years, this yielded…
Sixth Circuit Appellate Blog
Sixth Circuit Finds that Kentucky Farmers Violated Nature Conservancy Easement
On May 21, 2012, the Sixth Circuit issued a decision of interest to the growing land conservation movement. The Court upheld the decision of the Eastern District of Kentucky finding…
Land Use Prof Blog
Jessica Owley is a Land Use Prof (welcome!)
We are absolutely thrilled to welcome Professor Jessica Owley to the Land Use Prof Blog. She's a law professor at the State University of New York's law school at Buffalo,…
Land Use Prof Blog
Owley on Neoliberal Land Conservation and Social Justice
Jessica Owley (Buffalo) has posted Neoliberal Land Conservation and Social Justice, Interational Union for Conservation of Nature Academy of Environmental Law e-Journal, 2012. The abstract:Private land conservation programs in North…
PropertyProf Blog
Owley on The Social Justice Concerns of Conservation Easements
By propertyprof
Jessica Owley (Buffalo) has posted Neoliberal Land Conservation and Social Justice on SSRN. Here's the abstract:Private land conservation programs in North America tend to convey the greatest benefits to those…
Nonprofit Law Prof Blog
The Conservation Easement Tax Expenditure: In Search of Conservation Value
Roger Colinvaux, Associate Professor of Law at The Catholic University of America, Columbus School of Law, and former Legislation Counsel with the Joint Committee on Taxation has published The Conservation…
Nonprofit Law Prof Blog
7th Circuit Rejects Charitable Contribution Deduction for Donated Home Used for Fire Department Training
The U.S. Court of Appeals for the Seventh Circuit recently affirmed the Tax Court's denial of a $76,000 charitable contribution deduction for a house donated by the taxpayers to a…
Nonprofit Law Prof Blog
Conservation Easements, Perpetuity, and Form 990
The IRS has been more focused in recent years on the perpetuity requirements of IRC § 170(h). In the recent case, Carpenter v. Comm’r, T.C. Memo. 2012-1, the Tax Court…