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: <https://epubs.utah.edu/index.php/jlrel/article/view/1153>. Date accessed: 02 oct. 2022.
Copyright Utah Law Review All Rights Reserved.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).