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Appendix(F( 1"
Appendix(F(
(
McLaughlin(Blog(Posts(on(Case(Law(and(Other(Developments((
(2013(through(April(2015)(
(with(live(links(to(sources)(
(
§(170(h)(Deduction(Cases((2013H2015)(
(
Balsam( Mountain( v.( Commissioner—Conservation( Easement( Authorizing( Limited(
Swaps(Not(Deductible(Under(§(170(h)(
http://lawprofessors.typepad.com/nonprofit/2015/03/conservation?easement?authorizing?limited?
swaps?not?perpetual?under?170h.html((
(
Belk(v.(Commissioner—4th(Circuit(Confirms(That(Swappable(Conservation(Easements(
Are(Not(Deductible(
http://lawprofessors.typepad.com/nonprofit/2014/12/belk?v?commissioner4th?circuit?confirms?that?
swappable?conservation?easements?are?not?deductible.html((
(
Carpenter(v.(Commissioner(Revisited(H(FederallyHDeductible(Conservation(Easements(
Must(be(Extinguishable(Only(in(a(Judicial(Proceeding(
http://lawprofessors.typepad.com/nonprofit/2013/07/carpenter?v?commissioner?revisited?federally?
deductible?conservation?easements?must?be?extinguishabl.html(
(
Chandler( v.( Commissioner—Façade( Easements( Had( No( Value( and( Strict( Liability(
Penalty(Applied(for(2006(
http://lawprofessors.typepad.com/nonprofit/2014/06/chandler?v?commissionerfaçade?easements?had?
no?value?and?strict?liability?penalty?applied?for?2006.html(
(
Esgar(v.(Commissioner—10th(Circuit(Affirms(Tax(Court:(Conservation(Easements(Were(
Overvalued,(Income(From(State(Tax(Credit(Sales(Was(Short(Term(Capital(Gain(
http://lawprofessors.typepad.com/nonprofit/2014/03/esgar?v?commissioner10th?circuit?affirms?tax?
court?conservation?easements?were?overvalued?income?fro.html(
(
Friedberg( v.( Commissioner( Revisited—Questionable( Appraisal( Can( Be( a( “Qualified(
Appraisal”(
http://lawprofessors.typepad.com/nonprofit/2013/09/friedberg?v?commissioner?revisitedquestionable?
appraisal?can?be?a?qualified?appraisal.html(
(
Gorra( v.( Commissioner( H( Facade( Easement( Deductible( but( Gross( Valuation(
Misstatement(Penalty(Applied(
http://lawprofessors.typepad.com/nonprofit/2013/11/gorra?v?commissioner?facade?easement?
deductible?but?gross?valuation?misstatement?penalty?applied.html((
(
Graev(v.(Commissioner(H(Side(Letter(Kills(Deductions(for(a(Façade(Easement(Donation(
http://lawprofessors.typepad.com/nonprofit/2013/06/graev?v?commissioner?side?letter?kills?deductions?
for?a?façade?easement?donation.html((
(
Appendix(F( 2"
Kaufman( v.( Commissioner( (Again)—Façade( Easement( Had( No( Value( and( Penalties(
Imposed(
http://lawprofessors.typepad.com/nonprofit/2014/04/kaufman?v?commissioner?againfaçade?easement?
had?no?value?and?penalties?imposed.html((
(
Mitchell( v.( Commissioner—10th( Circuit( Affirms( Tax( Court,( Mortgages( Must( Be(
Subordinated(When(Conservation(Easement(is(Donated(
http://lawprofessors.typepad.com/nonprofit/2015/01/mitchell?v?commissioner10th?circuit?affirms?tax?
court?mortgages?must?be?subordinated?when?conservation?easement?is?donat.html((
(
Mitchell( v.( Commissioner( Revisited( –( 170(h)( Requires( Perpetuation( of( Conservation(
Easement(Itself,(Not(Just(Conservation(Purposes(
http://lawprofessors.typepad.com/nonprofit/2013/08/mitchell?v?commissioner?revisited?170h?requires?
perpetuation?of?conservation?easement?itself?not?jus.html((
(
Mountanos(v.(Commissioner(Revisited(–(Conservation(Easement(Donor(Not(Permitted(
to(Avoid(Gross(Valuation(Misstatement(
http://lawprofessors.typepad.com/nonprofit/2014/03/mountanos?v?commissioner?revisited?
conservation?easement?donor?not?permitted?to?avoid?gross?valuation?misstatement.html(
(
Mountanos( v.( Commissioner( H( Deduction( Denied( for( Failure( to( Prove( Conservation(
Easement(Had(Value(
http://lawprofessors.typepad.com/nonprofit/2013/06/mountanos?v?commissioner?conservation?
easement?deduction?denied?in?full.html((
(
Palmer( Ranch( v.( Commissioner—$19.9( million( Conservation( Easement( Deduction(
Allowed(Based(on(“Reasonably(Probable”(Rezoning(
http://lawprofessors.typepad.com/nonprofit/2014/05/palmer?ranch?v?commissioner199?million?
conservation?easement?deduction?allowed?based?on?reasonably?p.html((
(
Pesky(v.(U.S.(–(Deduction(for(Conservation(Easement(Donation(Not(Fraudulent(
http://lawprofessors.typepad.com/nonprofit/2013/07/pesky?v?us?deduction?for?conservation?easement?
donation?not?fraudulent.html((
(
Pesky( v.( United( States( –( Government( Asserts( Civil( Fraud( Penalty( in( Conservation(
Easement(Donation(Case(
http://lawprofessors.typepad.com/nonprofit/2013/01/pesky?v?united?states?more?conservation?
easement?deduction?cases?.html((
(
Pollard( v.( Commissioner( –( Conservation( Easement( Conveyed( For( Quid( Pro( Quo( Not(
Deductible(
http://lawprofessors.typepad.com/nonprofit/2013/02/pollard?v?commr?conservation?easement?
conveyed?for?quid?pro?quo?not?deductible.html((
(
Reisner(v.(Commissioner—Strict(Liability(Penalty(for(Facade(Easement(Deduction(
http://lawprofessors.typepad.com/nonprofit/2014/11/reisner?v?commrstrict?liability?penalty?for?facade?
easement?deduction.html(
Appendix(F( 3"
Scheidelman(v.(Commissioner((Again)—Second(Circuit(Affirms(Tax(Court’s(Holding(that(
Façade(Easement(Had(No(Value(
http://lawprofessors.typepad.com/nonprofit/2014/06/scheidelman?v?commissioner?againsecond?circuit?
affirms?tax?courts?holding?that?façade?easement?had?n.html((
(
Scheidelman( v.( Commissioner( –( A( Long( Journey( to( the( Denial( of( a( Deduction( for( a(
Facade(Easement(Donation(
http://lawprofessors.typepad.com/nonprofit/2013/01/scheidelman?v?commissioner?a?long?journey?to?
the?denial?of?a?deduction?for?a?facade?easement?donatio.html((
(
Schmidt( v.( Commissioner—Conservation( Easement( Overvalued( But( No( Penalties(
Imposed(
http://lawprofessors.typepad.com/nonprofit/2014/08/schmidt?v?commissionerconservation?easement?
overvalued?but?no?penalties?imposed.html((
(
Seventeen( Seventy( Sherman( Street,( LLC( v.( Commissioner—Conservation( Easement(
Conveyed(for(Quid(Pro(Quo(Not(Deductible(and(Negligence(Penalty(Applied(
http://lawprofessors.typepad.com/nonprofit/2014/06/seventeen?seventy?sherman?street?llc?v?
commissionerconservation?easement?conveyed?for?quid?pro?quo?not?deductible?and?ne.html((
(
SWF(Real(Estate(v.(Comm'r—Special(Allocation(of(Tax(Credit(Generated(by(
Conservation(Easement(Donation(was(Disguised(Sale,(but(Easement(Valuation(Largely(
Upheld(
http://lawprofessors.typepad.com/nonprofit/2015/04/swf?real?estate?v?commrspecial?allocation?of?tax?
credits?generated?by?conservation?easement?donation.html((
(
Wachter(v.(Commissioner—North(Dakota(Conservation(Easements(are(Not(Deductible(
http://lawprofessors.typepad.com/nonprofit/2014/03/wachter?v?commissionernorth?dakota?law?
precludes?federal?deductions?for?conservation?easement?donations.html(
(
Whitehouse( Hotel( v.( Commissioner( (Again)—5th( Circuit( Affirms( Tax( Court’s( Façade(
Easement(Valuation(But(Vacates(on(Penalties(
http://lawprofessors.typepad.com/nonprofit/2014/06/whitehouse?hotel?v?commissioner?again5th?
circuit?affirms?tax?courts?façade?easement?valuation?but?va.html((
(
Zarlengo(v.(Commissioner—Conservation(Easement(Overvalued(and(Not(Protected(In(
Perpetuity(Until(Recorded(
http://lawprofessors.typepad.com/nonprofit/2014/08/zarlengo?v?commissionerconservation?easement?
not?protected?in?perpetuity?until?recorded?and?overvalued.html((
(
61( York( Acquisition,( LLC( v.( Commissioner( –( $10.7m( Facade( Easement( Deduction(
Denied(For(Failure(to(Restrict(Entire(Exterior(
http://lawprofessors.typepad.com/nonprofit/2013/11/61?york?acquisition?llc?v?commissioner?107m?
deduction?for?façade?easement?donation?denied?because?ta.html((
(
((
( (
Appendix(F( 4"
Other(Federal(TaxHRelated(Issues(
(
IRS(on(Conservation(Easement(Appraisals(
http://lawprofessors.typepad.com/nonprofit/2014/09/irs?on?conservation?easement?appraisals.html((
(
(IRS(Chief(Counsel(Memorandum(Addresses(Conservation(Easement(Valuation(
http://lawprofessors.typepad.com/nonprofit/2013/08/irs?chief?counsel?memorandum?addresses?
conservation?easement?valuation.html((
(
IRS( Rules( TaxHExempt( Status( of( Organization( Accepting( Conservation( Easements(
Should(be(Revoked(
http://lawprofessors.typepad.com/nonprofit/2014/02/irs?rules?tax?exempt?status?of?organization?
accepting?conservation?easements?should?be?revoked.html((
(
IRS(Bars(Appraisers(from(Valuing(Facade(Easements(for(Five(Years(
http://lawprofessors.typepad.com/nonprofit/2014/03/irs?bars?appraisers?from?valuing?facade?
easements?for?five?years.html(
(
Façade(Easement(Appraiser(Barred(From(Preparing(Appraisal(Reports(and(Ordered(to(
Turn(Over(List(of(Clients(
http://lawprofessors.typepad.com/nonprofit/2013/02/façade?easement?appraiser?barred?from?
preparing?appraisal?reports?and?ordered?to?turn?over?list?of?clients.html((
(
Income( From( Charitable( Organization’s( Sale( of( Mitigation( Bank( Credits( is( not(
Unrelated(Business(Taxable(Income(
http://lawprofessors.typepad.com/nonprofit/2014/03/income?from?charitable?organizations?sale?of?
mitigation?bank?credits?is?not?unrelated?business?taxable?income.html((
(
Route(231(v.(Commissioner(H(Allocation(to(1%(Partner(of(97%(of(Tax(Credits(Generated(
by(Conservation(Easement(Donations(Treated(as(Disguised(Sale(
http://lawprofessors.typepad.com/nonprofit/2014/03/allocation?to?1?partner?of?97?of?tax?credits?
generated?by?conservation?easement?donations?treated?as.html(
(
State(Law(Developments(
(
Montana(Trial(Court(Upholds(TNC’s(Enforcement(of(a(Conservation(Easement(
http://lawprofessors.typepad.com/nonprofit/2015/04/montana?trial?court?upholds?tncs?enforcement?of?
a?conservation?easement.html((
(
Conservation(Easement(Valid(Despite(Referencing(Incorrect(Grantor(
http://lawprofessors.typepad.com/nonprofit/2015/03/conservation?easement?valid?despite?referencing?
incorrect?grantor.html((
(
Register( v.( The( Nature( Conservancy—$1( Million( Donation( Constituted( a( Restricted(
Charitable(Gift(
http://lawprofessors.typepad.com/nonprofit/2014/12/register?v?the?nature?conservancy1?million?
donation?constituted?a?restricted?charitable?gift.html((
Appendix(F( 5"
Maryland(Appellate(Court(Upholds(Conservation(Easement(
http://lawprofessors.typepad.com/nonprofit/2014/12/maryland?appellate?court?upholds?conservation?
easement.html(
(
Maryland(Land(Trust(and(Attorney(General(Enforce(a(Conservation(Easement(
http://lawprofessors.typepad.com/nonprofit/2014/08/maryland?land?trust?and?attorney?general?
enforce?a?conservation?easement?.html(
(
Maine(Supreme(Judicial(Court(Holds(that(Conservation(Lands(Open(to(the(Public(are(
Exempt(from(Property(Tax(
http://lawprofessors.typepad.com/nonprofit/2014/08/maine?supreme?judicial?court?holds?that?
conservation?lands?open?to?the?public?are?exempt?from?proper.html((
(
Massachusetts( Supreme( Judicial( Court( Holds( that( Conservation( Land( Open( to( the(
Public(is(Exempt(from(Property(Tax(
http://lawprofessors.typepad.com/nonprofit/2014/05/massachusetts?supreme?judicial?court?rules?on?
property?tax?exemption?for?conservation?lands.html((
(
Glass(v.(Van(Lokeren—Conservation(Easement(Donors(Sue(Land(Trust(
http://lawprofessors.typepad.com/nonprofit/2014/03/glass?v?van?lokerendisgruntled?conservation?
easement?donors?sue?land?trust.html((
(
Growing(Marijuana(as(“Agriculture”(on(ConservationHEasement(Protected(Land(
http://lawprofessors.typepad.com/nonprofit/2015/03/growing?marijuana?as?agriculture?on?
conservation?easement?protected?land.html((
(
FederallyHFunded(Conservation(Easement(Thwarts(Marijuana(Production(
http://lawprofessors.typepad.com/nonprofit/2014/08/federally?funded?conservation?easement?thwarts?
marijuana?production.html(
(
Symposium(
(
Perpetual(Conservation(Easements:(What(Have(We(Learned(and(Where(Should(We(Go(
From(Here?(
http://lawprofessors.typepad.com/nonprofit/2014/03/symposium?articles?on?perpetual?conservation?
easements.html(

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Appendix f

  • 1. Appendix(F( 1" Appendix(F( ( McLaughlin(Blog(Posts(on(Case(Law(and(Other(Developments(( (2013(through(April(2015)( (with(live(links(to(sources)( ( §(170(h)(Deduction(Cases((2013H2015)( ( Balsam( Mountain( v.( Commissioner—Conservation( Easement( Authorizing( Limited( Swaps(Not(Deductible(Under(§(170(h)( http://lawprofessors.typepad.com/nonprofit/2015/03/conservation?easement?authorizing?limited? swaps?not?perpetual?under?170h.html(( ( Belk(v.(Commissioner—4th(Circuit(Confirms(That(Swappable(Conservation(Easements( Are(Not(Deductible( http://lawprofessors.typepad.com/nonprofit/2014/12/belk?v?commissioner4th?circuit?confirms?that? swappable?conservation?easements?are?not?deductible.html(( ( Carpenter(v.(Commissioner(Revisited(H(FederallyHDeductible(Conservation(Easements( Must(be(Extinguishable(Only(in(a(Judicial(Proceeding( http://lawprofessors.typepad.com/nonprofit/2013/07/carpenter?v?commissioner?revisited?federally? deductible?conservation?easements?must?be?extinguishabl.html( ( Chandler( v.( Commissioner—Façade( Easements( Had( No( Value( and( Strict( Liability( Penalty(Applied(for(2006( http://lawprofessors.typepad.com/nonprofit/2014/06/chandler?v?commissionerfaçade?easements?had? no?value?and?strict?liability?penalty?applied?for?2006.html( ( Esgar(v.(Commissioner—10th(Circuit(Affirms(Tax(Court:(Conservation(Easements(Were( Overvalued,(Income(From(State(Tax(Credit(Sales(Was(Short(Term(Capital(Gain( http://lawprofessors.typepad.com/nonprofit/2014/03/esgar?v?commissioner10th?circuit?affirms?tax? court?conservation?easements?were?overvalued?income?fro.html( ( Friedberg( v.( Commissioner( Revisited—Questionable( Appraisal( Can( Be( a( “Qualified( Appraisal”( http://lawprofessors.typepad.com/nonprofit/2013/09/friedberg?v?commissioner?revisitedquestionable? appraisal?can?be?a?qualified?appraisal.html( ( Gorra( v.( Commissioner( H( Facade( Easement( Deductible( but( Gross( Valuation( Misstatement(Penalty(Applied( http://lawprofessors.typepad.com/nonprofit/2013/11/gorra?v?commissioner?facade?easement? deductible?but?gross?valuation?misstatement?penalty?applied.html(( ( Graev(v.(Commissioner(H(Side(Letter(Kills(Deductions(for(a(Façade(Easement(Donation( http://lawprofessors.typepad.com/nonprofit/2013/06/graev?v?commissioner?side?letter?kills?deductions? for?a?façade?easement?donation.html(( (
  • 2. Appendix(F( 2" Kaufman( v.( Commissioner( (Again)—Façade( Easement( Had( No( Value( and( Penalties( Imposed( http://lawprofessors.typepad.com/nonprofit/2014/04/kaufman?v?commissioner?againfaçade?easement? had?no?value?and?penalties?imposed.html(( ( Mitchell( v.( Commissioner—10th( Circuit( Affirms( Tax( Court,( Mortgages( Must( Be( Subordinated(When(Conservation(Easement(is(Donated( http://lawprofessors.typepad.com/nonprofit/2015/01/mitchell?v?commissioner10th?circuit?affirms?tax? court?mortgages?must?be?subordinated?when?conservation?easement?is?donat.html(( ( Mitchell( v.( Commissioner( Revisited( –( 170(h)( Requires( Perpetuation( of( Conservation( Easement(Itself,(Not(Just(Conservation(Purposes( http://lawprofessors.typepad.com/nonprofit/2013/08/mitchell?v?commissioner?revisited?170h?requires? perpetuation?of?conservation?easement?itself?not?jus.html(( ( Mountanos(v.(Commissioner(Revisited(–(Conservation(Easement(Donor(Not(Permitted( to(Avoid(Gross(Valuation(Misstatement( http://lawprofessors.typepad.com/nonprofit/2014/03/mountanos?v?commissioner?revisited? conservation?easement?donor?not?permitted?to?avoid?gross?valuation?misstatement.html( ( Mountanos( v.( Commissioner( H( Deduction( Denied( for( Failure( to( Prove( Conservation( Easement(Had(Value( http://lawprofessors.typepad.com/nonprofit/2013/06/mountanos?v?commissioner?conservation? easement?deduction?denied?in?full.html(( ( Palmer( Ranch( v.( Commissioner—$19.9( million( Conservation( Easement( Deduction( Allowed(Based(on(“Reasonably(Probable”(Rezoning( http://lawprofessors.typepad.com/nonprofit/2014/05/palmer?ranch?v?commissioner199?million? conservation?easement?deduction?allowed?based?on?reasonably?p.html(( ( Pesky(v.(U.S.(–(Deduction(for(Conservation(Easement(Donation(Not(Fraudulent( http://lawprofessors.typepad.com/nonprofit/2013/07/pesky?v?us?deduction?for?conservation?easement? donation?not?fraudulent.html(( ( Pesky( v.( United( States( –( Government( Asserts( Civil( Fraud( Penalty( in( Conservation( Easement(Donation(Case( http://lawprofessors.typepad.com/nonprofit/2013/01/pesky?v?united?states?more?conservation? easement?deduction?cases?.html(( ( Pollard( v.( Commissioner( –( Conservation( Easement( Conveyed( For( Quid( Pro( Quo( Not( Deductible( http://lawprofessors.typepad.com/nonprofit/2013/02/pollard?v?commr?conservation?easement? conveyed?for?quid?pro?quo?not?deductible.html(( ( Reisner(v.(Commissioner—Strict(Liability(Penalty(for(Facade(Easement(Deduction( http://lawprofessors.typepad.com/nonprofit/2014/11/reisner?v?commrstrict?liability?penalty?for?facade? easement?deduction.html(
  • 3. Appendix(F( 3" Scheidelman(v.(Commissioner((Again)—Second(Circuit(Affirms(Tax(Court’s(Holding(that( Façade(Easement(Had(No(Value( http://lawprofessors.typepad.com/nonprofit/2014/06/scheidelman?v?commissioner?againsecond?circuit? affirms?tax?courts?holding?that?façade?easement?had?n.html(( ( Scheidelman( v.( Commissioner( –( A( Long( Journey( to( the( Denial( of( a( Deduction( for( a( Facade(Easement(Donation( http://lawprofessors.typepad.com/nonprofit/2013/01/scheidelman?v?commissioner?a?long?journey?to? the?denial?of?a?deduction?for?a?facade?easement?donatio.html(( ( Schmidt( v.( Commissioner—Conservation( Easement( Overvalued( But( No( Penalties( Imposed( http://lawprofessors.typepad.com/nonprofit/2014/08/schmidt?v?commissionerconservation?easement? overvalued?but?no?penalties?imposed.html(( ( Seventeen( Seventy( Sherman( Street,( LLC( v.( Commissioner—Conservation( Easement( Conveyed(for(Quid(Pro(Quo(Not(Deductible(and(Negligence(Penalty(Applied( http://lawprofessors.typepad.com/nonprofit/2014/06/seventeen?seventy?sherman?street?llc?v? commissionerconservation?easement?conveyed?for?quid?pro?quo?not?deductible?and?ne.html(( ( SWF(Real(Estate(v.(Comm'r—Special(Allocation(of(Tax(Credit(Generated(by( Conservation(Easement(Donation(was(Disguised(Sale,(but(Easement(Valuation(Largely( Upheld( http://lawprofessors.typepad.com/nonprofit/2015/04/swf?real?estate?v?commrspecial?allocation?of?tax? credits?generated?by?conservation?easement?donation.html(( ( Wachter(v.(Commissioner—North(Dakota(Conservation(Easements(are(Not(Deductible( http://lawprofessors.typepad.com/nonprofit/2014/03/wachter?v?commissionernorth?dakota?law? precludes?federal?deductions?for?conservation?easement?donations.html( ( Whitehouse( Hotel( v.( Commissioner( (Again)—5th( Circuit( Affirms( Tax( Court’s( Façade( Easement(Valuation(But(Vacates(on(Penalties( http://lawprofessors.typepad.com/nonprofit/2014/06/whitehouse?hotel?v?commissioner?again5th? circuit?affirms?tax?courts?façade?easement?valuation?but?va.html(( ( Zarlengo(v.(Commissioner—Conservation(Easement(Overvalued(and(Not(Protected(In( Perpetuity(Until(Recorded( http://lawprofessors.typepad.com/nonprofit/2014/08/zarlengo?v?commissionerconservation?easement? not?protected?in?perpetuity?until?recorded?and?overvalued.html(( ( 61( York( Acquisition,( LLC( v.( Commissioner( –( $10.7m( Facade( Easement( Deduction( Denied(For(Failure(to(Restrict(Entire(Exterior( http://lawprofessors.typepad.com/nonprofit/2013/11/61?york?acquisition?llc?v?commissioner?107m? deduction?for?façade?easement?donation?denied?because?ta.html(( ( (( ( (
  • 4. Appendix(F( 4" Other(Federal(TaxHRelated(Issues( ( IRS(on(Conservation(Easement(Appraisals( http://lawprofessors.typepad.com/nonprofit/2014/09/irs?on?conservation?easement?appraisals.html(( ( (IRS(Chief(Counsel(Memorandum(Addresses(Conservation(Easement(Valuation( http://lawprofessors.typepad.com/nonprofit/2013/08/irs?chief?counsel?memorandum?addresses? conservation?easement?valuation.html(( ( IRS( Rules( TaxHExempt( Status( of( Organization( Accepting( Conservation( Easements( Should(be(Revoked( http://lawprofessors.typepad.com/nonprofit/2014/02/irs?rules?tax?exempt?status?of?organization? accepting?conservation?easements?should?be?revoked.html(( ( IRS(Bars(Appraisers(from(Valuing(Facade(Easements(for(Five(Years( http://lawprofessors.typepad.com/nonprofit/2014/03/irs?bars?appraisers?from?valuing?facade? easements?for?five?years.html( ( Façade(Easement(Appraiser(Barred(From(Preparing(Appraisal(Reports(and(Ordered(to( Turn(Over(List(of(Clients( http://lawprofessors.typepad.com/nonprofit/2013/02/façade?easement?appraiser?barred?from? preparing?appraisal?reports?and?ordered?to?turn?over?list?of?clients.html(( ( Income( From( Charitable( Organization’s( Sale( of( Mitigation( Bank( Credits( is( not( Unrelated(Business(Taxable(Income( http://lawprofessors.typepad.com/nonprofit/2014/03/income?from?charitable?organizations?sale?of? mitigation?bank?credits?is?not?unrelated?business?taxable?income.html(( ( Route(231(v.(Commissioner(H(Allocation(to(1%(Partner(of(97%(of(Tax(Credits(Generated( by(Conservation(Easement(Donations(Treated(as(Disguised(Sale( http://lawprofessors.typepad.com/nonprofit/2014/03/allocation?to?1?partner?of?97?of?tax?credits? generated?by?conservation?easement?donations?treated?as.html( ( State(Law(Developments( ( Montana(Trial(Court(Upholds(TNC’s(Enforcement(of(a(Conservation(Easement( http://lawprofessors.typepad.com/nonprofit/2015/04/montana?trial?court?upholds?tncs?enforcement?of? a?conservation?easement.html(( ( Conservation(Easement(Valid(Despite(Referencing(Incorrect(Grantor( http://lawprofessors.typepad.com/nonprofit/2015/03/conservation?easement?valid?despite?referencing? incorrect?grantor.html(( ( Register( v.( The( Nature( Conservancy—$1( Million( Donation( Constituted( a( Restricted( Charitable(Gift( http://lawprofessors.typepad.com/nonprofit/2014/12/register?v?the?nature?conservancy1?million? donation?constituted?a?restricted?charitable?gift.html((
  • 5. Appendix(F( 5" Maryland(Appellate(Court(Upholds(Conservation(Easement( http://lawprofessors.typepad.com/nonprofit/2014/12/maryland?appellate?court?upholds?conservation? easement.html( ( Maryland(Land(Trust(and(Attorney(General(Enforce(a(Conservation(Easement( http://lawprofessors.typepad.com/nonprofit/2014/08/maryland?land?trust?and?attorney?general? enforce?a?conservation?easement?.html( ( Maine(Supreme(Judicial(Court(Holds(that(Conservation(Lands(Open(to(the(Public(are( Exempt(from(Property(Tax( http://lawprofessors.typepad.com/nonprofit/2014/08/maine?supreme?judicial?court?holds?that? conservation?lands?open?to?the?public?are?exempt?from?proper.html(( ( Massachusetts( Supreme( Judicial( Court( Holds( that( Conservation( Land( Open( to( the( Public(is(Exempt(from(Property(Tax( http://lawprofessors.typepad.com/nonprofit/2014/05/massachusetts?supreme?judicial?court?rules?on? property?tax?exemption?for?conservation?lands.html(( ( Glass(v.(Van(Lokeren—Conservation(Easement(Donors(Sue(Land(Trust( http://lawprofessors.typepad.com/nonprofit/2014/03/glass?v?van?lokerendisgruntled?conservation? easement?donors?sue?land?trust.html(( ( Growing(Marijuana(as(“Agriculture”(on(ConservationHEasement(Protected(Land( http://lawprofessors.typepad.com/nonprofit/2015/03/growing?marijuana?as?agriculture?on? conservation?easement?protected?land.html(( ( FederallyHFunded(Conservation(Easement(Thwarts(Marijuana(Production( http://lawprofessors.typepad.com/nonprofit/2014/08/federally?funded?conservation?easement?thwarts? marijuana?production.html( ( Symposium( ( Perpetual(Conservation(Easements:(What(Have(We(Learned(and(Where(Should(We(Go( From(Here?( http://lawprofessors.typepad.com/nonprofit/2014/03/symposium?articles?on?perpetual?conservation? easements.html(