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A monthly e-mail news digest for the land conservation community
January 16, 2008

Table of Contents

State Supreme Court Upholds Conservation Easement
The Tax Incentive Has Expired BUT…
New Form 990 for Tax Year 2008
Trainings You Won't Want to Miss
New Online Resource to Build Strong Land Trusts
How Do Land Trusts Engage Their Communities?
Help Shape Charitable Investments for the Future

Conservation Options: Land Protection Toolbox
Featured Curriculum Book

Guide Brochure


Sunset

Dear Friend,

Last year ended with land trusts across the country racing to close hundreds of conservation easements, thanks to the temporary federal tax incentive.

Both the House and Senate have passed measures to extend the tax incentive, and chances are good it will become law, though it has a long journey ahead (and we still need your help! See more below).

The IRS is also continuing to scrutinize easements, and along with the new 990 form for 2009, it’s clear that the issue is not just closing deals but responsibly caring for the land over time. This year the Alliance is developing a new generation of services to help you meet these challenges, and I welcome your suggestions.

Rand Wentworth's signature
Rand Wentworth
President, Land Trust Alliance

Rand Wentworth photo

 

State Supreme Court Upholds Conservation Easement

The Pennsylvania Supreme Court held that a school district must get approval from the conservation easement holder before putting a road over conserved land. The Supreme Court based the finding on the plain language of both the statute and the conservation easement.

The Ephrata School District purchased a road easement over land conserved by the county. The county denied their request to approve the road easement. The school district sued, lost at the trial court and won at the appeals court before ultimately losing in the state Supreme Court. More

The Tax Incentive Has Expired BUT…

The expanded federal tax incentive expired on December 31st – but in December, the Senate passed a permanent extension of the easement incentive as part of its Farm Bill. A House-Senate conference to draft a final Farm Bill is expected to start later this month or in February, and the Alliance is asking for your help in ensuring that the easement incentive makes it into the final bill. Find out more and how you can help.

New Form 990 for Tax Year 2008

990

On December 20, 2007, the IRS unveiled its updated Form 990 with the first major changes made since 1979. The new form will be used for the 2008 tax year starting in April 2009. The IRS modified and clarified the recently added questions regarding conservation easements.

The Alliance worked closely with the IRS on the new form, and we believe the new form will be far easier to understand and use than the current form, which many land trust practitioners found confusing and difficult to complete. See the Service's background and commentary on Schedule D and more details of the changes they will be making.

You will still have to use the current form for this year's filing. See information on how to fill out this year’s form.

Trainings You Won't Want to Miss

Alliance sponsored:

Other: 

Check out our regularly updated Datebook for more events like these.

New Online Resource to Build Strong Land Trusts

The Learning Center

Check out the new online resource, The Learning Center. This is a new site where you can get help to implement standards and practices, prepare for accreditation, connect with fellow conservationists, and much more! Created exclusively for Alliance member land trusts and partners.

More information and login instructions.

How Do Land Trusts Engage Their Communities?

Center for Whole Communities

Photo courtesy Center for Whole Communities

The Alliance, together with the Center for Whole Communities and Mark Ackelson, is conducting a “Land Trust Community Engagement” survey among all land trusts in the United States to gauge how they understand and engage in their communities.

Please take a few minutes to answer the survey by February 29, 2008. All respondents may choose a free book or CD from the Center for Whole Communities, and are entered in a drawing for one free registration for the 2008 Land Trust Alliance Rally!

Help Shape Charitable Investments for the Future

Take part in a national “listening project” shaping how foundations direct their charitable investments for conservation and biodiversity over the next decade. The Keystone Center is conducting the project under a grant from the Doris Duke Charitable Foundation.

The question posed in this project is: “What are the major challenges to biodiversity conservation over the next 5 to 10 years and beyond and what might be the most significant opportunities for philanthropic impact?”  Take a survey to help answer this question and more.

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