A Tax Guide to Conservation Easements

Overview

A Tax Guide to Conservation Easements is a 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.
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A Tax Guide to Conservation Easements

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Overview

A Tax Guide to Conservation Easements is a 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.
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Editorial Reviews

Conservation Law Associates - Andy Dana

"A Tax Guide to Conservation Easements is an absolutely essential resource for anyone who deals in private land conservation transactions, including attorneys, accountants, appraisers, landowners, and land conservation professionals. The book provides a concise and accessible overview of pertinent conservation easement tax laws, regulations, and policies, and the text is replete is exceptionally helpful and pointed examples, drawn from real-world situations and from the author's years of first-hand experience in the field. A Tax Guide to Conservation Easements is among the most important publications about private land conservation available, and will remain so for many years to come."
President, Land Trust Alliance - Rand Wentworth

"Tim Lindstrom has provided a wonderful service for anyone involved in conservation that has ever been perplexed by the federal tax codeā€”and isn't that all of us? He uses plain language to describe conservation tax law and make it easily understandable. This book is very practical and uses examples to make complex ideas easy to grasp and apply."
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Product Details

  • ISBN-13: 9781597263887
  • Publisher: Island Press
  • Publication date: 6/28/2008
  • Edition description: 1
  • Edition number: 2
  • Pages: 248
  • Product dimensions: 5.90 (w) x 8.90 (h) x 0.60 (d)

Meet the Author

C. Timothy 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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Table of Contents

Pt. I Basic Principles 1

Ch. 1 An Overview of Voluntary Conservation Tools 3

Ch. 2 Basic Tax Law Principles 11

Pt. II Regulatory Requirements for Deductible Conservation Easements 21

Ch. 3 Qualified Conservation Contributions 23

Pt. III Income Tax Benefits 93

Ch. 4 Tax Benefits 95

Ch. 5 Easement Valuation 147

Ch. 6 Substantiation Requirements and Penalties 163

Pt. IV Estate and Gift Tax Benefits 169

Ch. 7 Basic Estate Tax Concepts 173

Ch. 8 Conservation Easements and Estate and Gift Taxes 191

Ch. 9 Conservation Easements and Other Estate Planning Techniques 219

Ch. 10 Other Forms of Charitable Giving and Estate Taxes 225

App. A Internal Revenue Code Provisions Governing Conservation Easements 231

App. B Income Tax Regulations for Conservation Easements 235

App. C Uniform Conservation Easement Act 259

App. D IRS Notice 2004-41: Charitable Contributions and Conservation Easements 263

App. E IRS Ruling Relating to S Corporations 267

Glossary 273

Resources 275

Index 281

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