By: Gerald R. Barber
The bundle of rights theory maintains that ownership of a parcel of real estate may embrace a great many rights, such as the right to its occupancy and use; the right to sell it in whole or in part; the right to bequeath; the right to transfer by contract for specified periods of time, the benefits to be derived by occupancy and use of the real estate. Read More »


Ernie Lane and Fred Bordelon grew up Greenville, Mississippi where they developed an appreciation for the bottomland hardwood forests in the floodplain of the Mississippi River. They both enjoy fishing and duck hunting and exploring the natural world around them. Few people have spent more time hunting ducks in the Mississippi Delta than Bordelon and Lane. Read More »


The Duck Lake Project exemplifies what can happen when business, government and conservation interests work together to protect the environment. The conservation easement is the project's cornerstone; it establishes the legal framework that outlines the future of Duck Lake. Tommy Goldsby puts it plainly, "The conservation easement provides for the needs of wildlife and industry in a way that the entire system, and the community, are better off than they were previously."
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The Mississippi Land Trust and Ferris negotiated the terms of the conservation easement together. This binding agreement prohibits any development not compatible with a relatively natural preserve. The property's roads, walking paths and a small shed can be maintained. A camp house can be built, but no commercial structures can be built. The terms of the conservation easement protecting the property reduced its appraised value and its property taxes by more than 60 percent. Federal tax law also allows the Ferris family to deduct their charitable contribution from their income taxes for a period of up to six years. Read More »


By: R. Lee Stephens, Jr and Robert J. Allen

Many landowners are familiar with conservation easements, a vehicle for preserving land in perpetuity, but they may not be aware of another option: selling the development rights to their property. As a result of donating a conservation easement on their property, landowners may realize a federal tax deduction for their charitable contribution, state tax credits (which can be used or sold in Virginia), lower estate taxes and sometimes lower real estate taxes.2 Purchase of development rights (“PDR”) is mechanism for landowners to sever the right to fully develop their property from other ownership rights in exchange for cash.

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By: R. Lee Stephens, Jr and Robert J. Allen
On July 14, 2010, the U.S. Tax Court issued its opinion in Scheidelman v. Commissioner, T.C. Memo. 2010-151, and the decision provides conservation easement professionals with two important lessons.  First, it is critical to have a qualified appraisal that satisfies the requirements of the Treasury Regulations and adequately substantiates the value of the easement, by explaining the methodology used and the property-specific facts forming the basis of the valuation determination.  Second, a cash payment by the taxpayer to the easement holder is not considered a deductible charitable contribution if thepayment is required by the easement holder as a condition of accepting the easement. Read More »


By: R. Lee Stephens, Jr and Robert J. Allen

In the current economic environment, landowners previously contemplating development or sale of their real property are seeking alternative ways to generate cash flow from their real property assets. Some savvy landowners realize that there may be significant financial benefit to be derived from subjecting their property to a conservation easement or creating a mitigation bank. This article will briefly discuss the financial benefits and issues related to a lender's lien subordination and substitution of collateral.

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By: Resources First Foundation - RFF

The below charts depict the percentage change in Conservation Easement Acquisition in the United States from 2003 and 2005- 2007. 

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By: Adam Miller

It may come as a shock, but there is a sort of symbiotic relationship at work between property owners with conservation easements and the IRS. Hard to believe, I know. We understand that the IRS gives tax breaks for those who protect their property from certain development and use. In special circumstances, these landowners can find tax breaks that many others will not reach, similar to the nectar only available to the unique and capable hummingbirds.

The Landowner, Conservation Easements & the 2010 Roth Conversion. At the beginning of 2010, the $100,000 MAGI (Modified Adjusted Gross Income) limit on Roth IRA conversions was lifted. Individuals that were not able to convert an IRA to a Roth in previous years may now be eligible, and the subject is getting quite a bit of news.

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By: Laurel A. Florio, J.D.

Conservation easements have been utilized as a primary tool for land protection in the United States for approximately thirty years. The movement started in the Northeastern part of the country and has slowly, but steadily, made its way to the Southeast; the Mississippi Alluvial Valley to be specific. In the past 10 years, Ducks Unlimited, Inc. has had the opportunity to protect approximately 130,000 acres of forest, farm and recreational land under its Conservation Easement Program.

Article Published in Tree Talk (Official Publication of the Mississippi Forestry Association, Inc.) Fall 2001

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By: Christine Latulip
Long before the buzz in Washington was about creating a stimulus package to help the struggling economy, in 2008 tax incentives were approved by Congress that promotes voluntary land conservation. The new law raised the deduction a landowner can take for the donation of a conservation easement from 30% to 50% of adjusted gross income and to 100% for qualifying ranchers and farmers. The law extended the carry-forward period for deductions from 5 years to 15 years. Read More »


By: Bret Vicary, Ph.D., MAI, CGA, LPF
Timberland transactions increasingly involve conservation easements, wood supply agreements, and green certification considerations. On the one hand, these features can reduce the price and total flexibility associated with timberland ownership. They can also reduce the risk and variability of investment returns, or meet objectives related to taxes, public recreation, and regional development. Understanding these instruments has become essential to negotiating many timberland transactions. Read More »


By: Curtis Seltzer
About 10.6 million privately owned acres -- an area about twice the size of Connecticut -- now carry conservation easements. This land base is growing by more than one million acres annually. Almost 30 million more acres have been conserved through sale, acquisition by government agencies and other means, according to Russell Shay, Director of Public Policy at the Land Trust Alliance in Washington, D.C.
Read More »

Tax credits for habitat restoration and habitat protection easements for endangered species. The Senate is expected to pass new legislation that will create tax credits for habitat restoration and habitat protection easements for endangered species. Some view tax credits as a more effective way to reduce tax liability.

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By: Mark Lapping and Thomas L. Daniels
The preservation of land for working rural landscapes, wildlife habitat, urban parks, recreational trails, and protecting water supplies and floodplains is emerging as an integral component of smart growth programs. Both the general public and non-profit organizations have been willing to spend billions of dollars on land preservation because of a perception that traditional land use planning and regulation are not successfully accommodating growth or protecting valuable natural resources. The literature on smart growth has largely overlooked the potential of land preservation to curb sprawl and to foster livable communities. On the other hand, the literature on land preservation has focused on the mechanics of conservation easements and land purchases rather than on how land preservation can fit in the comprehensive planning process to achieve community smart growth goals. More research needs to be done on the strategic use of land preservation in shaping and directing growth as part of a comprehensive planning effort. 
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By: Jennifer D. Mullen
Conservation easements have garnered significant attention and gained popularity over the last few years due in part to the availability of federal tax deductions and Virginia state tax credits associated with conservation easements. Conservation easements are granted in perpetuity should not be entered into lightly or without the advice of qualified legal counsel who can help navigate and identify the potential benefits and risks of granting conservation easements. This article will provide a brief overview of the statutory requirements for granting a qualified conservation easement as well as the potential pitfalls that may jeopardize the tax benefits received by the taxpayer. Read More »


By: Nancy McLaughlin
A Constructive Reformist's Perspective on Voluntary Conservation Easements by Nancy A. McLaughlin
In an article written especially for the Ecosystem Marketplace, Nancy A. McLaughlin, an expert on the legal issues surrounding easements, argues that conservation easements, with some reforms, can be a relatively efficient and effective means of pursuing conservation goals in the United States. Read More »


By: Lynne Langley

Practically no one had heard of conservation easements 15 years ago when Charleston native Herbert J. Butler began trying to protect his hundreds of acres of former rice fields.

Today, with perpetual easements on more than 1,000 acres of his Georgetown-area property, Butler finds more and more landowners joining the movement to ensure their natural land will never be developed.

The movement was slow to take off, but once it started growing it started a domino effect, Butler said. “It is becoming more and more popular because more and more land is being protected.”

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By: Brenda Lind
FOR DECADES, CONSERVATION easements have protected open space values such as wildlife habitat, ecologi- cal diversity, recreational access and aesthetics. Working forest landscapes present an opportunity to protect not only these open space values, but also the economic and community benefits that arise from a forest’s production of goods and services. Read More »


By: Karin Marchetti Ponte
How to can a land trust official identify and comply with legal restraints to amendment? How can necessary flexibility be built into the easement document? This paper reflects the earnest desire of an ardent conservationist to take full advantage of opportunities for flexibility that can be found within the law, recognizing that the needs of land ownership and the land itself, are by their nature subject to continual change. Any effective land conservation and stewardship program must respond to this change with integrity, love of the land, and genuine respect for the ultimate steward, the landowner. Read More »


By: Karin Marchetti Ponte
How to can a land trust official identify and comply with legal restraints to amendment?  How can necessary flexibility be built into the easement document?  This paper reflects the earnest desire of an ardent conservationist to take full advantage of opportunities for flexibility that can be found within the law, recognizing that the needs of land ownership and the land itself, are by their nature subject to continual change.  Any effective land conservation and stewardship program must respond to this change with integrity, love of the land, and genuine respect for the ultimate steward, the landowner. Read More »


By: Nancy McLaughlin

The conservation easement is arguably the single most popular private land protection tool in this country today, and its use has increased dramatically (indeed, almost exponentially) over the past two and a half decades. With this increased popularity, however, have come increased reports of abuse and serious questions regarding the efficacy of conservation easements as a land protection tool. To set the stage for John D. Echeverria and Edward Thompson, Jr. to debate the relative merits of voluntary conservation easement acquisitions and “command and control” regulatory efforts, Part II of this article briefly describes conservation easements and how they operate to protect the conservation values of land; Part III describes the dramatic growth in the use of conservation easements over the past two and a half decades; and Part IV highlights some of the more troubling issues that have arisen as a result of the growth in the use of easements, as well as proposals for reform. Part V concludes on an optimistic note, asserting that if reforms can be successfully implemented, conservation easements can emerge from their troubled adolescence to take their appropriate adult role in the panoply of land conservation techniques, and may help lead us to a new paradigm of private property ownership.

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By: Laurie A. Wayburn
Over the past few years, there have been panel discussions at the National Land Trust Rally putting forward ideas on guiding principles for conservation easements on working forestlands. While consensus is not yet complete, in the coming year LTA hopes to broaden this discussion to include representatives of other land trusts and conservation entities, landowners, timber company representatives and other stakeholders. Read More »


By: Nancy McLaughlin

Perpetual conservation easements are intended to protect the particular land they encumber for the conservation purposes specified in the deed of conveyance “in perpetuity”—or at least until circumstances have changed so profoundly that continued protection of the land for those purposes is no longer feasible. To protect the public interest and investment in perpetual conservation easements, and, at the same time, permit adjustments to be made to respond to changing conditions, such easements should be treated like any other form of charitable asset acquired by a government or charitable entity for a particular charitable purpose—i.e., as subject to equitable charitable trust principles. This issue to date. This Article cautions that perpetual land protection is not appropriate in all circumstances and recommends a more considered use of perpetual conservation easements as a land protection tool. This Article also explores the possible use of a number of nonperpetual conservation easements to accomplish land protection goals. Article outlines the considerable support for applying charitable trust principles to perpetual conservation easements, including uniform laws, the Restatement of Property, federal tax law, and case activity on this issue to date. This Article cautions that perpetual land protection is not appropriate in all circumstances and recommends a more considered use of perpetual conservation easements as a land protection tool. This Article also explores the possible use of a number of nonperpetual conservation easements to accomplish land protection goals.

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By: Nancy McLaughlin

According to the census data collected by the Land Trust Alliance (LTA), over the past two decades there has been a dramatic increase in the number of local, state, and regional land trusts operating
in the United States,1 and in the number of acres encumbered by conservation easements2 held by such land trusts.3 In 1980, only 431 local, state, and regional land trusts were operating in the United States, and they held conservation easements encumbering only 128,001 acres.4 As of 2003, the number of local, state, and regional land trusts operating in the United States had jumped to 1,526, and those land trusts held conservation easements encumbering more than 5 million acres.

The dramatic growth in the number of land trusts and the use of conservation easements can be attributed to a variety of factors,including increasing development pressures;6 a growing isillusionment with the government’s ability to adequately protect land from development through regulatory measures;7 the enactment in 49 states and the District of Columbia of legislation that removes common law impediments to the long-term validity of conservation easements (the “easement enabling statutes”);8 and a variety of generous federal and state tax incentives offered to landowners who donate conservation easements.9 In addition, conservation easement sale and donation transactions are popular with landowners because they are voluntary and the terms of an easement can be tailored to the specific characteristics of the encumbered land and the specific conservation purposes of the easement.

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By: Stephen J. Small, Esq.

It is important to emphasize that not every easement restricting the future development of property will meet the tax law requirements. The tax law requires that the gift be "for conservation purposes." As a rule, the following generalization works: the more significant the land is, the more it adds to the public good, the more likely it is that you will qualify for the deduction. If you are protecting a large tract of primarily undeveloped property or ranchland or farmland, or a smaller parcel of land with scenic or open space qualities, if you are protecting habitat for an important or threatened animal or plant species, if you are preserving a scenic view on a long stretch of roadside that is threatened with subdivision, if you are contributing to a greenbelt around a city or preserving a watershed by a scenic brook or river or lake, your donation is more likely to qualify for a deduction.

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By: Nancy McLaughlin

This article explains that a charitable gift of a perpetual conservation easement should be treated like any other gift of property made for a specific charitable purpose—i.e., the holder of the easement should not be permitted to terminate the easement without court approval in a cy pres proceeding, where appropriate consideration would be accorded to both
the intent of the donor and the public interest in the continued enforcement of the easement.

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By: Nancy McLaughlin

The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ways to combat the growing problem of urban sprawl. The tax incentives have worked remarkably well to encourage private landowners who have both the will and the means to shoulder a significant percentage of the economic cost of protecting their land through the donation of conservation easements. However, the success of the tax incentive program should not blind its proponents to its inevitable inefficiencies and limitations. Continually increasing the tax incentives in an effort to make them attractive to a broader class of landowners – including, in particular, so-called “land rich, cash, poor” landowners – could have unintended consequences. Thus far, the land trust community has been able to recognize and respond to the challenges presented by the acquisition and long-term stewardship of conservation easements. However, the capacity of land trusts (and the often less well-equipped government agencies) to respond to such challenges is not unlimited. Some easement holders could be overwhelmed if Congress and the states adopt policies that result in a sudden surge in easement donations. Moreover, exploitation and abuse of the tax incentives by profit motivated “donors” could imperil the very existence of the tax incentive program and call into question both the credibility of the land trust community and the use of conservation easements as a private land protection tool. This article undertakes a much-needed critical analysis of the tax incentives designed to encourage conservation easement donations and proposals to increase those incentives. The article ultimately concludes that a responsible approach to increasing the tax incentives is called for: Congress should increase the incentives only if some assurance can be had that the increase will be efficient, that land trusts and government agencies have the expertise and resources to appropriately screen and steward the anticipated additional easements, and that the increase will not encourage exploitation and abuse.

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By: Nancy McLaughlin

The use of conservation easements as a land-protection tool has grown considerably over the past several decades, and with that growth has come criticism from a variety of sources.1 In an article published in this journal, “Solving the Contentious Issues of Private Conservation Easements: Promoting Flexibility for the Future and Engaging the Public Land Use Process” (hereinafter “Promoting Flexibility”), Professor Gerald Korngold offers his most recent critique of conservation easements, as well as a variety of suggestions for reform.2 While the use of conservation easements has not been free of inefficiencies and abuses, and appropriate reforms could make easements a more effective tool, some of the reforms suggested in “Promoting Flexibility” could have a significant adverse impact on what has heretofore been a largely successful voluntary land-protection program and a uniquely American form of conservation philanthropy.

Many who have questioned the use of conservation easements as a land protection tool view such easements primarily through the prism of real property law and as “private” arrangements. This perspective is perhaps understandable given that conservation easements are partial interests in real property and the land protected by conservation easements continues to be owned by private persons. But conservation easements are not simply interests in real property, nor are they accurately described as private. Rather, they are public or charitable assets and their status as such has important legal and policy implications that are often misunderstood or overlooked by critics and would-be reformers.

Part II of this article discusses five misconceptions that tend to pervade the criticism of conservation easements and result in proposals for reform that would be contrary to the public interest. Part III discusses three of the primary reforms suggested in “Promoting Flexibility” and why those reforms are both unnecessary and inadvisable.3 Part IV briefly concludes.

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By: Jessica Jay
As the dawn of the next century approaches, the private land conservation movement in this country must prepare to face a daunting opponent—landowners and their challenges to the restrictions placed on their land. These challenges are apt to take the form of legal scrutiny of one of the most popular land preservation devices currently in use, the conservation easement, and of the custodians of the conservation easement, the nonprofit land trust organizations Read More »


By: Nancy McLaughlin
Over the past quarter century there has been an explosive growth in the use of conservation easements as a land protection tool. A conservation easement is a deed transferred by the owner of the land encumbered by the easement to the holder of the easement (generally a government agency or a charitable conservation organization referred to as a “land trust”) that restricts the development and use of the land to achieve certain conservation goals, such as the preservation of open space, wildlife habitat, agricultural land, or an historic site. The vast majority of conservation easements are granted “in perpetuity” because government agencies and land trusts generally acquire only perpetual easements, and landowners donating easements are eligible for the various federal and state tax incentives only if the easements are perpetual.
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By: Nancy McLaughlin and W. William Weeks
Charitable gifts made to government entities and charitable organizations can be either restricted or unrestricted. An unrestricted charitable gift is a contribution of money or property that the donor makes without attaching any conditions on its use by the recipient entity or organization. An entity or organization in receipt of an unrestricted charitable gift is free to use that gift as it sees fit in accomplishing its general public or charitable mission.  Read More »


By: Christopher B. Johnson
One tool for estate planners is the conservation easement, by which a landowner voluntarily restricts his or her land from being developed, restricts the amount of development or protects existing features, like a building facade with historic value.
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By: Rocky Mackintosh
For those of you who don’t know, TDR stands for Transferable Development Rights. Simply put, these are typically programs that are designed by local government to allow for the free market transfer of subdivision or development rights from a rural (agricultural and/or conservation) zone to a designated development zone within a jurisdiction.  These rights are purchased by a land developer at market value from a landowner in a rural area where there are often more development rights than are allowed to be used by zoning in that area.  Referred to as a “Sending” zone, the rights are then legally separated from the farm or rural property in exchange for a land preservation easement.  The rights can be held for investment or transferred into a “Receiving” zone, which is a designated growth area for real estate development.  In these Receiving zones additional density is allowed to be added when the rights are acquired from the rural Sending zones.

Equally as important it can be a very effective tool for preserving farmland, conservation areas and even historic places. 
While not for every community, there are many that are ripe for such programs.  So, what are the common features and attributes of the most successful programs around the nation? Read More »


By: Blair Fitzsimons
Answers on subsurface mining below conservation easements. Read More »


By: Texas Parks and Wildlife Department
This guidebook is intended to help Texas landowners understand one of the most flexible and effective means available to conserve and protect private property – the conservation easement. A conservation easement is a legal agreement that ensures a property will be managed according to the landowner’s wishes for years into the future and may also qualify the landowner for tax benefits. Every conservation easement document is individually crafted and reflects the special qualities of the land protected and the needs of the landowner. Read More »


By: Stefan Nagel
This article explores the application of conservation easements in a suburban context of the "clearly delineated governmental policy' test under Section 170(h)(4)(A)(iii)(II) of the code in meeting the "conservation purposes" test of code Section 170(h)(1)(C). Read More »


This 40+ page booklet, produced by the Kings River Watershed of northeast Arkansas, provides an overview of water quality rules and regulations as well as riverine ecosystems.  Half of the document explains the effects of sedimentation and erosion on stream quality and describes practices to prevent, improve and remediate streamside and riparian zone erosion damage. Practices include easements, riparian buffer zones, engineered streambank restoration and financial/technical resources available to assist in these practices.  Click here to download the book.


Summarizes opportunities in Arkansas for tax incentives, loans, grants, land retirement and easements, and cost-share programs for conservation management - from state, federal, and nonprofit sources.

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By: Natural Resources Conservation Service (NRCS)

The Farm and Ranch Land Protection Program (FRPP), managed by the Natural Resource Conservation Service (NRCS), provides matching funds to help purchase development rights to keep productive farm and ranchland in agricultural uses. Working through existing programs, USDA partners with State, tribal, or local governments and non-governmental organizations to acquire conservation easements or other interests in land from landowners. USDA provides up to 50 percent of the fair market value of the conservation easement.

This brief and simple guide will help you decide if an agricultural easement could help keep your farm or ranch in the family or save it from development. If you decide to sell or give an easement in exchange for federal grant funds, then this guide will help you fill out the necessary paperwork as well as provide you with contact information for further assistance.

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By: K Gregg Elliott
In the world of forest carbon offsets, it’s absolutely essential to understand seven general terms with very precise meanings.  

• real
• additional
• permanent
• verifiable
• quantifiable
• leakage
• reversal

These concepts apply to all offset projects, but each type of project has its own methodology for calculating offsets.  In the case of California’s Cap & Trade program, which allows qualified forest carbon offsets from anywhere in the U.S., projects may consist of reforestation, improved forest management, and avoided conversion (i.e. easements).  No matter what the type of forest offset project, this simple ”improved forest management” example serves to demonstrate how these important concepts apply.

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This example compares 2009 versus 2012 Illinois River CREP payments when installing CP22, a riparian buffer.  This spreadsheet shows the substantially increased new CREP payments.  All income from CREP - including rental payments, practice cost-share, practice incentive payments (PIP) and state incentive payments (SIP) are averaged out over the 15-year life of the CREP easement. Read More »


This example compares 2009 versus 2012 Illinois River CREP payments when installing CP29, a grass buffer for marginal farmland.  This spreadsheet shows the substantially increased new CREP payments.  All income from CREP - including rental payments, practice cost-share, practice incentive payments (PIP) and state incentive payments (SIP) are averaged out over the 15-year life of the CREP easement. Read More »

The purpose of this guide is to assist private landowners in the conservation and management of Arkansas’ wetlands and associated agricultural lands. It contains information on voluntary programs that provide technical and/or financial assistance for wetland and riparian habitat restoration and agricultural land management activities.

Many different conservation programs are available through various government agencies and private organizations. Detailed program information and agency contacts were combined in this guide to provide a “one-stop” source of information on all wetland-related programs currently available to Arkansas landowners. These programs offer:

• TECHNICAL ASSISTANCE on combining wetland restoration and management with agricultural production, including integrated manage- ment plans for wildlife, forestry, and agriculture.
• FINANCIAL INCENTIVES including cash benefits, improvement cost sharing, tax incentives, conservation easements, and limited develop- ment materials such as water control structures.
   

Read More »


By: SGI
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By: Tax Credit Connection, Inc.
How the new federal tax benefits put extra money in your pocket when placing a conservation easement on your property. Read More »


By: Tax Credit Connection, Inc.
Once you have preserved your land with a conservation easement, you might be wondering exactly how you will turn the conservation easement income tax credits you received into cash. Below is a quick overview of how the tax credits are calculated and what to expect when you work with a tax credit broker. Read More »


By: Tax Credit Connection, Inc.
Conservation easement income tax credits are a land preservation tool available to help Colorado landowners preserve their working farms and ranches, and protect wildlife habitat and scenic views. Conservation easement tax credits enable landowners to get compensation for the development potential of their land without developing it. In order to receive conservation easement income tax credits, a landowner must donate a conservation easement to a qualified conservation organization. Read More »


By: Tax Credit Connection, Inc.
By donating a conservation easement, you are eligible not only for an immediate financial reward from state tax credits and federal deductions, but you can also save money on estate taxes for generations to come. Read More »


Coles Creek Land and Timber Company (Coles Creek) is located approximately ten miles north of Natchez, Mississippi across the river from Waterproof, Louisiana. This 1,355 acre tract is located in a strategic area of the Mississippi Flyway. Approximately 500 acres were reforested to bottomland hardwoods in March 2001. Read More »


While in college, Barthell Joseph made several trips to the home of a friend whose family owned property near Hollandale, Mississippi, close to the Mississippi River. Joseph and his friend would spend their mornings in the rice fields hunting ducks and their afternoons telling stories and relaxing by the fire. "I enjoyed myself so much on these trips, I knew I would come back to this area after I finished school." He moved back home to Greenville in the early 1990s to work in a small business and several years later bought an 80 acre farm a few miles from Greenville. But Joseph was more interested in duck hunting than farming. Read More »


The first leg of a new Lower Mississippi River Water Trail has been established through the conservation of Buck Island near Helena, Arkansas, thanks to the efforts of the American Land Conservancy (ALC), the Arkansas Game and Fish Commission (AGFC), the USDA Natural Resources Conservation Service (NRCS), and other partners. The announcement caps a six-year campaign to protect the wildlife-rich island and create the public access launching point for the trail. Read More »


By: Resources First Foundation - RFF
We have done the work combing through the California Plan and excerpting all of the sections that are relevant to the needs and interested of private landowners.  The California State Wildlife Action PlanCalifornia Wildlife: Conservation Challenges, was developed in consultation with wildlife professionals, stakeholders, and the public, focuses the stresses affecting wildlife and the additional actions needed to maintain its diversity and abundance in the future. Read More »


California’s water wars are legendary, the stuff of books and the Hollywood drama, Chinatown, and they’ve been fought largely in agricultural ditches and the courts up until the creation of CALFED in 1994. Read More »


By: Michelle Banks; NRCS
Wetlands play a crucial role in the world’s ecosystem by protecting and improving water quality, filtering surface water, storing floodwater and creating or enhancing wildlife habitat. Read More »


By: Michelle Banks
Scientists with USDA’s Natural Resources Conservation Service recognize the environmental and economic benefits regional wetlands provide and the importance of preserving wetland resources. Read More »


By: K Gregg Elliott
Renowned for its hunting, Tara Wildlife also offers birding, hiking and a well-equipped conference and recreation facility. Read More »


In response to the Deepwater Horizon oil spill in the Gulf of Mexico, which is fouling beaches, marshes and mudflats all along the northern Gulf coast, the Natural Resources Conservation Service (NRCS) has created the Migratory Bird Habitat Initiative.  The initiative will provide incentive payments to farmers, catfish farmers, and other landowners able to quickly flood up their land in anticipation of fall migration, which begins in July for some species of shorebirds. Read More »


By: K Gregg Elliott
To many landowners, a threatened or endangered (T&E) species on their property is anathema because it can herald all kinds of state and federal limitations on use of their property.  Ironically enough, with sufficient flexibility, private landowners with T&E species might be able to turn the tables and profit from those organisms.  One way is by working with agencies with an interest in protecting or restoring habitat.  This could conceivably give landowners an edge in competing for state state or federal grants funds for restoration. Read More »


By: Resources First Foundation - RFF

Maine has enormous, natural variety and owes its biological wealth to its 17.5 million acres of vast forests, rugged mountains, more than 5,600 lakes and ponds, 5,000,000 acres of wetlands, 31,800 mi of rivers and streams, 4,100 mi of bold coastline, and 4,613 coastal islands and ledges. Maine is the most heavily forested state in the nation, but also contains some of the most significant grassland and agricultural lands in the Northeast.

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By: Andrew A. Cadot
Many owners of real estate in coastal Maine are facing dramatic increases in their property taxes as a result of municipal revaluations, especially those with shorefront or a water view. Some families are questioning in light of higher taxes whether they can afford to continue to live in their coastal communities. One consequence of the departure of long-time residents would be increased development pressure and the attendant loss of wildlife habitat, open space, and scenic views. Read More »


By: Thomas L. Daniels

The United States is about to experience its largest-ever intergenerational transfer of wealth: more than $10 trillion are expected to change hands in the next 10 to 20 years. Much of this wealth transfer will include hundreds of millions of acres of family-owned forests, ranchlands, and farmlands. How the heirs use or dispose of those lands will greatly affect America’s food and fiber industries, development patterns, and environment.

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By: T.J. McEvoy
Almost everyone in forestry has heard of land trusts since they have become a common fixture especially in areas that are rapidly urbanizing. But the unfortunate perception of many forest and farm owners is that land trusts are not to be trusted because their real purpose is to steal private property and pull lands out of production. Nothing could be further from the truth, but critics rely on false ‘private property’ threats to turn land owners away from land trusts even before owners understand how they work. A forest owner who knows how land trusts operate is more inclined to protect lands from development than owners who know little about this highly innovated to protect forest lands from development. Read More »


By: Resources First Foundation - RFF

Excerpts from Nebraska's Natural Legacy Project / Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.

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By: Resources First Foundation - RFF
We’ve highlighted some program changes, key new provisions, as well as entirely new conservation and energy programs.  Without further ado, let’s jump right in to the programs Read More »


By: Resources First Foundation - RFF
A landowner recently asked us: "What is the best way to ensure that the land I donate is not sold?" We put the question to the land trust community and it generated quite a bit of activity on the land trust listserv. They provided a spectrum of ideas which range from the pragmatic to the philosophical. We have summarized and compiled their responses here and hope it will provide some good ideas and sound advice for landowners, as well as continuing this conversation among the land trust community.  Read More »


By: Resources First Foundation - RFF

Excerpts from Iowa's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.

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By: Amy S. Wei and Patricia M. Zweibel
This notice provides guidance relating to the percentage limitations imposed by § 170(b)(1)(E) of the Internal Revenue Code (Code) on "qualified conservation contributions" made by individuals. Section 170(b)(1)(E) was added to the Code by section 1206(a)(1) of the Pension Protection Act of 2006, Pub. L. No. 109- 280, 120 Stat. 780 (2006) (PPA), and is effective for contributions made in taxable years beginning after December 31, 2005, and before January 1, 2008.
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By: Stephen J. Small, Esq.

For purposes of the tax rules, the "value" of a property is equal to what it would sell for if it were put to the most valuable economic use that is possible under the circumstances.  In many cases (though not all), with land that is generally undeveloped or only partially developed, the "value" for estate tax purposes is equal to the highest amount someone would pay for it if it were sold for development.  

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Take a look through our recommended reading list.

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By: Amos Eno

Recently I made a presentation to the Society of American Foresters (SAF) at their annual conference. My overall theme was that working forests, not wilderness areas and parks, are the prospective foundations of our prosperity in the 21st century. Professional foresters are well aware of this point. The challenge is convincing urban America and policymakers of the urgent need to reverse an overburden of regulation and wilderness designations that has turned once glorious forests into tinder kegs of off-limits timber.

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By: Erik Hoffner
Land trusts across the country are preserving agricultural lands to support local food systems.  Read More »


By: Erin Gray,Logan Yonavjak
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By: Joe Rankin
How different conservation groups got into managing forestland, and the lessons they've learned.  Read More »


By: Cary Blake
The Montna farming family of Dingville, Calif., successfully integrates commercial rice production on its 3,000 acres of land with habitat enhancement practices which benefits waterbirds, thanks to a partnership with California's NRCS. Read More »


By: Tom Tidwell
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