@article{JLREL, author = {}, title = { Conservation Easements as Charitable Property: Fiduciary Duties and the Limits of Charitable Self-Regulation}, journal = {Utah Environmental Law Review}, volume = {33}, number = {1}, year = {2014}, keywords = {}, abstract = {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.}, url = {https://epubs.utah.edu/index.php/jlrel/article/view/1153} }