Conservation easements offer a unique way to preserve land in perpetuity while at the same time providing tax benefits to the landowner. Prior to the 1970s\u27 Congressional enactment of the tax provision in question, one could not obtain a federal income tax deduction for a donation to a nonprofit organization of less than one\u27s entire interest in real property. Internal Revenue Code section 170(h) modified that outcome by allowing a federal income tax deduction for a donation of a qualified conservation easement, and in its wake, a highly specialized movement was born. A landowner can now donate a partial interest in her land, e.g., the development rights, the timber or mining rights, or even the water rights, to a qualified organizati...
In 2005, 54.4 million people in the United States reported some degree of disability. For many of t...
Over the past twenty-five years, courts and commentators have recognized and upheld conservation eas...
PROPERTY TAX EXEMPTION. DISABLED PERSONS\u27 ACCESS. LEGISLATIVE CONSTITUTIONAL AMENDMENT. • Amends ...
Conservation easements offer a unique way to preserve land in perpetuity while at the same time prov...
The Americans with Disabilities Act (ADA) of 1990 addresses the accessibility rights of the disabled...
A commonly used property rights approach to conserving the environment is private conservation easem...
Over the past thirty years, statutes have reversed the common law and authorized private conservatio...
The first land use and zoning law casebook to comprehensively integrate issues of accessibility unde...
Conservation easements are increasingly popular. They protect undeveloped land by removing the devel...
The United Nations Convention on Biological Diversity, leading conservation scientists, and Presiden...
The Americans with Disabilities Act (ADA) of 1990 was created to prohibit discrimination against dis...
Donation of conservation easements is one way to achieve open space objectives for land. As an incen...
This capstone paper describes the need, benefits and processes for how Aquarium of the Bay (AOTB, fo...
On July 26, 1990, amid both a great deal of celebration and predictions of disaster, President Bush ...
Conservation easements are a useful legal tool to preserve farmland by limiting land uses. They are ...
In 2005, 54.4 million people in the United States reported some degree of disability. For many of t...
Over the past twenty-five years, courts and commentators have recognized and upheld conservation eas...
PROPERTY TAX EXEMPTION. DISABLED PERSONS\u27 ACCESS. LEGISLATIVE CONSTITUTIONAL AMENDMENT. • Amends ...
Conservation easements offer a unique way to preserve land in perpetuity while at the same time prov...
The Americans with Disabilities Act (ADA) of 1990 addresses the accessibility rights of the disabled...
A commonly used property rights approach to conserving the environment is private conservation easem...
Over the past thirty years, statutes have reversed the common law and authorized private conservatio...
The first land use and zoning law casebook to comprehensively integrate issues of accessibility unde...
Conservation easements are increasingly popular. They protect undeveloped land by removing the devel...
The United Nations Convention on Biological Diversity, leading conservation scientists, and Presiden...
The Americans with Disabilities Act (ADA) of 1990 was created to prohibit discrimination against dis...
Donation of conservation easements is one way to achieve open space objectives for land. As an incen...
This capstone paper describes the need, benefits and processes for how Aquarium of the Bay (AOTB, fo...
On July 26, 1990, amid both a great deal of celebration and predictions of disaster, President Bush ...
Conservation easements are a useful legal tool to preserve farmland by limiting land uses. They are ...
In 2005, 54.4 million people in the United States reported some degree of disability. For many of t...
Over the past twenty-five years, courts and commentators have recognized and upheld conservation eas...
PROPERTY TAX EXEMPTION. DISABLED PERSONS\u27 ACCESS. LEGISLATIVE CONSTITUTIONAL AMENDMENT. • Amends ...