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A Tax Guide to Conservation Easements

By: C Timothy Lindstrom

Island Press

Paperback | Jul 2008 | #174586 | ISBN-13: 9781597263887
Availability: Usually dispatched within 6 days Details
NHBS Price: £22.00 $27/€24 approx
Hardback | Jul 2008 | #174587 | ISBN-13: 9781597263870
Availability: Usually dispatched within 6 days Details
NHBS Price: £44.00 $53/€49 approx

About this book

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 the first 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.

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Timothy C. Lindstrom is an attorney who specializes in the federal tax law of conservation easements and land trusts. He serves as legal counsel to easement donors and land trusts throughout the United States. He is a frequent lecturer and writer on the topic, and has played an instrumental role in the creation of additional statutory incentives for voluntary land conservation. Lindstrom and his family have contributed conservation easements on farms in Virginia and Michigan.

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