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A conservation easement is a legal agreement between a property owner and a conservation organization, generally a private nonprofit land trust, that restricts the type and amount of development that can be undertaken on that property. Conservation easements protect land for future generations while allowing owners to retain property rights, at the same time providing them with significant tax benefits. Conservation easements are among the fastest growing methods of land preservation in the United States today. Protecting the Land provides a thoughtful examination of land trusts and how they function, and a comprehensive look at the past and future of conservation easements. The book: provides a geographical and historical overview of the role of conservation easements analyzes relevant legislation and its role in achieving community conservation goals examines innovative ways in which conservation easements have been used around the country considers the links between social and economic values and land conservation Contributors, including noted tax attorney and land preservation expert Stephen Small, Colorado's leading land preservation attorney Bill Silberstein, and Maine Coast Heritage Trust's general counsel Karin Marchetti, describe and analyze the present status of easement law. Sharing their unique perspectives, experts including author and professor of geography Jack Wright, Dennis Collins of the Wildlands Conservancy, and Chuck Roe of the Conservation Trust of North Carolina offer case studies that demonstrate the flexibility and diversity of conservation easements. Protecting the Land offers a valuable overview of the history and use of conservation easements and the evolution of easement-enabling legislation for professionals and citizens working with local and national land trusts, legal advisors, planners, public officials, natural resource mangers, policymakers, and students of planning and conservation.
In this richly illustrated love letter to the wild places and natural wonders of North Carolina, Tom Earnhardt, writer and host of UNC-TV's Exploring North Carolina and lifelong conservationist, seamlessly ties deep geological time and forgotten species from our distant past to the unparalleled biodiversity of today. With varied topography and a climate that is simultaneously subtropical, temperate, and subarctic, he shows that North Carolina is a meeting place for living things more commonly found far to the north and south. Highlighting the ways in which the state is a unique ecological crossroads, Earnhardt's research, insightful writing, and stunning photography will both teach and inspire. Crossroads of the Natural World invites readers to engage a variety of topics, including the impacts of invasive species, the importance of forested buffers along our rivers, the role of naturalists, and the challenges facing the state in a time of climate change and sea-level rise. By sharing his own journey of more than sixty years, Earnhardt entices North Carolinians of every age to explore the natural diversity of our state.
Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. 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. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.
“The Earth says, God has placed me here. The Earth says that God tells me to take care of the Indians on this earth; the Earth says to the Indians that stop on the Earth, feed them right. . . . God says feed the Indians upon the earth.” —Cayuse Chief Young Chief, Walla Walla Council of 1855 America has always been Indian land. Historically and culturally, Native Americans have had a strong appreciation for the land and what it offers. After continually struggling to hold on to their land and losing millions of acres, Native Americans still have a strong and ongoing relationship to their homelands. The land holds spiritual value and offers a way of life through fishing, farming, and hunting. It remains essential—not only for subsistence but also for cultural continuity—that Native Americans regain rights to land they were promised. Beth Rose Middleton examines new and innovative ideas concerning Native land conservancies, providing advice on land trusts, collaborations, and conservation groups. Increasingly, tribes are working to protect their access to culturally important lands by collaborating with Native and non- Native conservation movements. By using private conservation partnerships to reacquire lost land, tribes can ensure the health and sustainability of vital natural resources. In particular, tribal governments are using conservation easements and land trusts to reclaim rights to lost acreage. Through the use of these and other private conservation tools, tribes are able to protect or in some cases buy back the land that was never sold but rather was taken from them. Trust in the Land sets into motion a new wave of ideas concerning land conservation. This informative book will appeal to Native and non-Native individuals and organizations interested in protecting the land as well as environmentalists and government agencies.
In the tradition of A Civil Action—this true story of a North Carolina outdoorsman who teams up with his Appalachian neighbors to save treasured land from being destroyed will “make you want to head for the mountains” (Raleigh News & Observer). LIVING ALONE IN HIS WOODED MOUNTAIN RETREAT, Jay Leutze gets a call from a whip-smart fourteen-year-old, Ashley Cook, and her aunt, Ollie Cox, who say a local mining company is intent on tearing down Belview Mountain, the towering peak above their house. Ashley and her family, who live in a little spot known locally as Dog Town, are “mountain people,” with a way of life and speech unique to their home high in the Appalachians. They suspect the mining company is violating North Carolina’s mining law, and they want Jay, a nonpracticing attorney, to stop the destruction of the mountain. Jay, a devoted naturalist and fisherman, quickly decides to join their cause. So begins the epic quest of “the Dog Town Bunch,” a battle that involves fiery public hearings, clandestine surveillance of the mine operator’s highly questionable activities, ferocious pressure on public officials, and high-stakes legal brinksmanship in the North Carolina court system. Jay helps assemble a talented group of environmental lawyers to contend with the well-funded attorneys protecting the mining company’s plan to dynamite Belview Mountain, which happens to sit next to the famous Appalachian Trail, the 2,184- mile national park that stretches from Maine to Georgia. As the mining company continues to level the forest and erect the gigantic crushing plant on the site, Jay’s group searches frantically for a way to stop an act of environmental desecration that will destroy a fragile wild place and mar the Appalachian Trail forever.