Topic
Conservation Easements
399 published works
Land Use Prof Blog
Changed Circumstances and Conservation Easements in New Jersey
Conservation easements are an important tool in the conservationist’s toolkit—created by state legislation and supported by substantial federal and local tax benefits to encourage private lands to be used for…
Nonprofit Law Prof Blog
Proposal to Eliminate Charitable Deductions for Golf Course Easements
Several years ago the IRS suffered a major defeat when the Tax Court blessed a $28.6 million charitable income tax deduction for the donation of a conservation easement encumbering the…
Land Use Prof Blog
Owley on Exacted Conservation Easements and Enforcement Concerns
Jessica Owley (Buffalo) has posted Exacted Conservation Easements: Emerging Concerns with Enforcement, Probate & Property, Vol. 26, No. 1, p. 51, 2012. The abstract:Enforceability of exacted conservation easements is uncertain.…
Nonprofit Law Prof Blog
IRS Conservation Easement Audit Techniques Guide
The IRS has issued a Conservation Easement Audit Techniques Guide. The Guide provides that it is not an official pronouncement of the law or the position of the IRS, and…
Nonprofit Law Prof Blog
Symposium on Conservation Easements
The Duke Journal of Law and Contemporary Problems has published a symposium edition entitled Conservation Easements: New Perspectives in an Evolving World. The purpose of the symposium is to "avoid…
PropertyProf Blog
Owley on Exacted Conservation Easements
By propertyprof
Jessica Owley (Buffalo) has posted Exacted Conservation Easements: Emerging Concerns with Enforcement (Probate & Property) on SSRN. Here's the abstract:Enforceability of exacted conservation easements is uncertain. Legislators, activists, and academics…
Land Use Prof Blog
Jeff Foxworthy Puts a Conservation Easement on His Farm
Proving that he is, indeed, smarter than a fifth grader, comedian Jeff Foxworthy has placed a conservation easement on 1,000 acres of his farm in west Georgia. From the article…
Nonprofit Law Prof Blog
IRS, Halperin, and McLaughlin on Conservation Easements
The IRS also recently released its revised (as of 9/30/11) Conservation Easement Audit Technique Guide. For other recent conservation easement developments and discussions, see Incentives for Conservation Easements: The Charitable…
Land Use Prof Blog
Halperin on Incentives for Conservation Easements
Daniel I. Halperin (Harvard) has posted Incentives for Conservation Easements: The Charitable Deduction or a Better Way, Law & Contemporary Problems, Vol. 74, p. 29, Fall 2011. The abstract:Therefore, to…
PropertyProf Blog
Halperin on Conservation Easements
By propertyprof
Daniel Halperin (Harvard) has posted Incentives for Conservation Easements: The Charitable Deduction or a Better Way (Law & Contemporary Problems) on SSRN. Here's the abstract:Therefore, to give greater assurance that…