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land trusts

Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One

ELR Article

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling...

Thoughts on Enhancing Conservation Options: An Argument for Statutory Recognition of Options to Purchase Conservation Easements

ELR Article

This Comment points out the weaknesses of the options to purchase conservation easement.

Response to Enhancing Conservation Options: An Argument for Statutory Recognition of Options to Purchase Conservation Easements

ELR Article

This Comment points out the strengths and weaknesses of the options to purchase conservation easement.

Comment on Enhancing Conservation Options: An Argument for Statutory Recognition of Option to Purchase Conservation Easements

ELR Article

This Comment points out the strengths and weaknesses of the options to purchase conservation easement.

H.R. 2733, Public Law

ELR Congressional Update