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Conservation Easement Audit Techniques Guide

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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.

The IRC and accompanying Treasury regulations outline the requirements that must be met before a contribution is deductible. Qualified organizations that accept conservation easements must have a commitment to protect the conservation purposes of the donation in perpetuity and must have sufficient resources to

  Requirements, Regulations, Conservation, Easements, Conservation easement

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