Conservation Easement Audit Techniques Guide
Conservation Easement Audit Techniques Guide Revision Date January 24, 2018. Note: This document is not an official pronouncement of the law or position of The National Register of Historic Places the Service and cannot be used, cited, or relied upon as such. This Guide is current through the publication date. Contents Chapter 1: Introduction to Conservation 5. Statement of Purpose ........................................ ........................................ ................................ 5. Overview ........................................ ........................................ ........................................ ........... 5. Getting Started ........................................ ........................................ ........................................ .. 6. Definition of Conservation Easement ........................................ ........................................ ....... 6. Tax 7. Chapter 2: Statutory Requirements for All Charitable Contributions.
“Conservation easement” is the generic term for easements granted for preservation of land areas for outdoor recreation, protection of a relatively natural habitat for fish, wildlife, or plants, or a similar ecosystem, preservation of open space …
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