Photo by BLM
Photo by BLM
IRS Notice 2004-41 Charitable contributions and conservation easements
IRS Notice 2006-96 Guidance regarding appraisals requirements for noncash charitable contributions
IRS Notice 2007-50 Guidance regarding deductions by individuals for qualified conservation contributions
IRS Substantiation Requirements
Treasury Regulations for Conservation Easements
List of Certified Appraisers
TRLT Easement Booklet
Download all of the above as a compressed zip file
Tim Lindstrom’s book – Click here to buy “A Tax Guide to Conservation Easements”
Our Conservation Buyer Program introduces key properties to buyers who wish to enjoy a spectacular property while protecting its important natural resources. The Teton Regional Land Trust staff works with landowners and realtors to highlight these key properties and to find conservation-minded buyers who will help preserve the property’s natural resources through a donation of a conservation easement. We also work with landowners who are interested in selling their property to a buyer who will permanently protect the property from further development. The Teton Regional Land Trust works with the real estate community on these projects, but does not accept real estate commissions.
Conservation buyers typically donate a conservation easement on the property within a year of their purchase. The donation of a conservation easement may provide significant income and estate tax benefits to the buyer. By permanently reducing the potential for residential development on a property, buyers who donate conservation easements may reduce their acquisition costs by up to 20%. Click here for more detailed tax information.
Conservation Buyer properties include lands that contain wetlands, agricultural land, wildlife habitat, land adjacent to other protected properties, and/or land of sufficient size that its resources will remain intact if adjacent lands are developed. Conservation Buyer properties may also include land that is already protected by conservation easement.
Please contact the Teton Regional Land Trust for additional information on current properties, or to find out how the gift of a conservation easement could benefit you.