Conservation Easements as Charitable Property: Fiduciary Duties and the Limits of Charitable Self-Regulation
AbstractSuppose that Landowner purchased a twenty-acre parcel that is subject to a perpetual conservation easement that limits development to one residential structure. Donorâ€™s objectives in granting the easement were to preserve open space, swampland, and a lake located on the parcel. Greenacres, a nonprofit charitable corporation with 501(c)(3) status, owns the right to enforce the easement. Donor claimed a charitable income tax deduction for the easement.
How to Cite
. Conservation Easements as Charitable Property: Fiduciary Duties and the Limits of Charitable Self-Regulation. Utah Environmental Law Review, [S.l.], v. 33, n. 1, mar. 2014. Available at: <http://epubs.utah.edu/index.php/jlrel/article/view/1153>. Date accessed: 20 apr. 2018.
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