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This is a comprehensive book on the tax benefits of the charitable contribution, or "bargain sale," of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool.
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The first complete treatment of the U.S. land trust movement as a crucial feature of current efforts to protect the environment.
Natural areas --- Conservation easements --- Land trusts --- Nature conservation --- Land use --- Conservation of nature --- Nature --- Nature protection --- Protection of nature --- Conservation of natural resources --- Applied ecology --- Conservation biology --- Endangered ecosystems --- Conservation servitudes --- Nature conservation easements --- Public servitudes --- Area preserves, Natural --- Conservation land --- Conservation lands --- Land, Conservation --- Landmarks, Natural --- Lands, Conservation --- Natural area preserves --- Natural history reservations --- Natural landmarks --- Nature conservation areas --- Nature conservation lands --- Nature preserves --- Nature reserves --- Preserves, Natural area --- Preserves, Nature --- Protected natural areas --- Protected natural regions --- Protected natural sites --- Reservations, Natural history --- Reserves, Nature --- Natural resources conservation areas --- Protected areas --- National parks and reserves --- World Heritage areas --- Conservation --- E-books
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The conservation easement is an effective and flexible technique for land preservation.The Conservation Easement in California, written by California attorneys expert in conservation law for The Trust for Public Land, is an authoritative legal handbook for the use of conservation easements in California. This book puts the conservation easement in context, discusses the historical and legal background of the conservation easement in California, its state and federal tax implications and the problems involved in drafting easements. Of special importance is the book's clear exposition of the statutory distinction between conservation and open space easements, which should be especially helpful to land trusts and public agencies at all levels who want to put these innovative techniques into practise.
Puma --- Desert animals --- Desert fauna --- Arid regions animals --- Desert biology --- American lion --- Catamount --- Cougar --- Felis californica --- Felis concolor --- Felis couguar --- Felis hippolestes --- Felis improcera --- Mountain lion --- Puma concolor --- Pumas --- Puma (Genus) --- Panthers --- Land Use --- Natural Resources --- Law --- Business & Economics --- Land use --- Natural resources --- Business & economics --- Conservation easements
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A comprehensive comparative treatment of six instances of time-limited interests in land as encountered in fourteen European jurisdictions. The survey explores the commercial or social origins of each legal institution concerned and highlights their enforceability against third parties, their content and their role in land development. The commercial purpose of residential and agricultural leases is contrasted with the social aim of personal servitudes (and its common-law equivalent liferent) to provide sustenance for life to mostly family members making the latter an important estate planning device. Whereas the ingrained principles of leases and personal servitudes restrain the full exploitation of land, it is indicated that public authorities and private capital could combine to turn the old-fashioned time-limited institutions of hereditary building lease (superficies) and hereditary land lease (emphyteusis) into pivotal devices in alleviating the acute shortage of social housing and in promoting the fullest exploitation of pristine agricultural land.
Land use --- Time (Law) --- Landlord and tenant --- Land titles --- Servitudes --- Leases --- Usufruct --- Land --- Land utilization --- Use of land --- Utilization of land --- Economics --- Land cover --- Landscape assessment --- NIMBY syndrome --- Civil law --- Commercial law --- Contracts --- Conveyancing --- Land tenure --- Possessory interests in land --- Real property --- Hire --- Lease or buy decisions --- Easements --- Encumbrances (Law) --- Real obligations --- Adjoining landowners --- Highway law --- Real covenants --- Land-warrants --- Titles, Land --- Deeds --- Ejectment --- Prescription (Law) --- Vendors and purchasers --- Tenants --- Apartment houses --- Housing management --- Distress (Law) --- Farm tenancy --- Rent --- Waste (Law) --- Civil procedure --- Notice (Law) --- Limitation of actions --- Law and legislation --- Registration and transfer --- Law --- General and Others
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