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Introduction To Property, History & Climate Change In The Former Colonies Symposium Special Issue, Jill M. Fraley
Introduction To Property, History & Climate Change In The Former Colonies Symposium Special Issue, Jill M. Fraley
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Conservation Easements: Design Flaws, Enforcement Challenges, And Reform, Roger Colinvaux
Conservation Easements: Design Flaws, Enforcement Challenges, And Reform, Roger Colinvaux
Scholarly Articles
The charitable deduction for conservation easements promises a conservation benefit, lasting forever. Millions of acres have been protected by deductible conservation easements. On average over $1.5 billion are claimed in easement contributions each year, not including corporate contributions. The deduction, however, has serious problems. As use of the incentive has grown, doubts about the public benefit conveyed by conservation easements and significant enforcement difficulties have led to increased scrutiny of land trusts and to a growing chorus of calls for reform of the tax benefit and state laws governing easements. This Essay argues that it is because the tax incentive …