The Land Trust Alliance collaborates with over 1,600 land trusts in the U.S. to promote land conservation through voluntary preservation and education. Established in the late 1800s, these non-profit organizations utilize conservation easements, providing tax benefits for landowners while ensuring the protection of land for future generations. However, conservation easements come with certain restrictions and complexities, including IRS compliance and potential limitations on property value.

1. The Land Trust Alliance And Land Conservation in America

2. The Land Trust Alliance Works with over 1,600 land trusts in the United States Utilizes conservation easements Advocates voluntary land preservation Promotes education and standards Provides resources Foundation is The Land Trust

3. What Is A Land Trust? First formed in late 1800’s Private, non-profit organizations Created to preserve and protect land Tax-exempt status allows for donations Creates public & private partnerships Utilizes conservation easements

4. The First Land Trust Charles Eliot (1859-1897) Boston, Massachusetts Father of the Land Trust Movement Compared land held in trust to books in a library or paintings in a museum

5. Conservation Easements

6. Conservation Easements-Benefits Owner Tax Benefits Maintains Control Compensation while keeping land through tax benefits or cash Land Trusts No management required Less cost to acquire Easier to work with owners who want to keep their land

7. Conservation Easements

8. Conservation Easements-Cons Owner Restrictions in perpetuity required for tax benefit Future income limits property value IRS compliance/rules can be challenging Land Trust Monitoring requirements Future landowners may not wish to honor easement Current land use is not guaranteed

9. Types of Conservation Easements Agricultural Coastal Wetlands Historical Forest Open-space