TY - JOUR PY - 2014 TI - Conservation Easements as Charitable Property: Fiduciary Duties and the Limits of Charitable Self-Regulation JF - Utah Environmental Law Review; Vol 33 No 1 (2013) KW - N2 - Suppose that Landowner purchased a twenty-acre parcel that is subject to a perpetual conservation easement that limits development to one residential structure. Donor’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. UR - https://epubs.utah.edu/index.php/jlrel/article/view/1153