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Full-Text Articles in Law
Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks, Turney Berry, Jonathan G. Blattmachr, Jason E. Havens, Nancy A. Mclaughlin, James Slaton, Steve Swartz, Philip Tabas
Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks, Turney Berry, Jonathan G. Blattmachr, Jason E. Havens, Nancy A. Mclaughlin, James Slaton, Steve Swartz, Philip Tabas
Utah Law Faculty Scholarship
In October 2015, the American Bar Association’s Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force’s work.
Part I of the Report is an Executive Summary of the Task Force’s recommendations. Part II provides the background necessary to understand the Task Force’s recommendations. Part III briefly sets forth the Task Force’s comments on the Tax Cuts and Jobs Act of 2017 as it relates to charitable …
Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy Mclaughlin
Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy Mclaughlin
Utah Law Faculty Scholarship
Property owners who make charitable gifts of perpetual conservation easements are eligible to claim federal charitable income tax deductions. Through this tax-incentive program the public is investing billions of dollars in easements encumbering millions of acres nationwide. In response to reports of abuse in the early 2000s, the Internal Revenue Service (Service) began auditing and litigating questionable easement donation transactions, and the resulting case law reveals significant failures to comply with the deduction’s requirements. Recently, the Service has come under fire for enforcing the deduction’s “perpetuity” requirements, which are intended to ensure that the easements will protect the subject properties’ …
Notional Generosity: Explaining Charitable Donors' High Willingness To Part With Conservation Easements, Josh Eagle
Notional Generosity: Explaining Charitable Donors' High Willingness To Part With Conservation Easements, Josh Eagle
Faculty Publications
No abstract provided.
Notional Generosity, Josh Eagle
Conservation Easements And Climate Change, Daniel L. Aaronson, Michael B. Manuel
Conservation Easements And Climate Change, Daniel L. Aaronson, Michael B. Manuel
Sustainable Development Law & Policy
No abstract provided.
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
46 p. ; 28 cm
Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
49 p. : map ; 28 cm
Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
59 p. ; 28 cm
Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
47 p. ; 28 cm
Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
41 p. ; 28 cm
Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
61 p. ; 28 cm
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
93 p. ; 28 cm
Private Lands Conservation In The Commonwealth Of The Northern Mariana Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Commonwealth Of The Northern Mariana Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
68 p. ; 28 cm
Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
59 p. ; 28 cm
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
74 p. ; 28 cm
Private Lands Conservation In The Solomon Islands, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In The Solomon Islands, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
69 p. ; 28 cm
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center
Books, Reports, and Studies
56 p. ; 28 cm
Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson
Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson
West Virginia Law Review
No abstract provided.