Resources

Conservation Agreement Resources-General

• Land Trust Alliance
  
• Create a Land Legacy 2009 Brochure
  by Upstate Forever
  
• Conserving Your Land Protects Communities
  by the Land Trust Alliance
  
• Economic Benefits of Land Conservation
  by the Land Trust Alliance
  
• Basic Facts and Resources for Landowners
  by the Land Trust Alliance 
  
• South Carolina Conservation Bank
  
• Protect Your Land With A Conservation Agreement
  by Upstate Forever
  
• Tax Incentives for Conservation Agreements in 2006-2009
  by Upstate Forever
  
• What Other Landowners Say About Their Conservation Agreements
  by Upstate Forever
  
• How You Benefit from Land Trusts
  by the Land Trust Alliance
  
• About Land Trusts
  by the Land Trust Alliance
  
• Land Trust Accreditation Commission
• GREAT NEWS!  (9/19/2008) Upstate Forever Becomes Land Trust Accreditation Commission Accredited
  • Land Trust Alliance’s Press Release
  • Upstate Forever’s Press Release
    

Tax Incentives

• IRS Guidance on Appraisers and Appraisals
  
• Land Trust Alliance: Tax Incentives Home Page
  The most comprehensive compilation of conservation tax incentive information. 
  
• Land Trust Alliance Summary of IRS Guidance
  
• Preserving Family Lands
  Essential tax and planning strategies for the landowner by Stephen Small.
  
• Private Landowner Network
  Conservation information, resources and contacts for landowners.
  
• IRS Instructions on Form 8283
  
• Sample IRS Form 8283
  
• Upstate Forever Policy on IRS Form 8283
  
• South Carolina Department of Revenue Form TC-19
  Credit for a Gift of Land for Conservation or a Qualified Conservation Contribution of Real Property.
  
• South Carolina Conservation Credit Exchange
  Sell or buy South Carolina State Income Tax Credits.
  
• South Carolina Department of Revenue Procedure for Conservation Credit Transfers
  
• Estate Tax Benefit Overview
  
• Local, State and Federal Tax Incentives for Conservation Easements
  Though written before the new federal tax incentives were passed, this publication by Burnet R Maybank, III is a comprehensive resource.
  

Tax incentive information in many of these resources may not be up to date.  We will add updated resources once current legislation is resolved.  As always, we recommend you ask a trusted professional to advise you of the financial benefits you might enjoy.

Appraisals

• IRS Guidance on Appraisers and Appraisals
• IRS Appraisal Requirements for Gifts of Land and Conservation Easements
  from Land Trust Standards and Practices, 2004
• "Appraising Appraisals" -- What to Look for in Conservation Easement Appraisals
  by Philip M. Hocker, Conservation Service Company, LLC
• Listing of Appraisal Institutions
  from the Land Trust Alliance
• IRS Instructions on Form 8283
  
• Sample IRS Form 8283
  
• Upstate Forever Policy on IRS Form 8283