On June 8^th 2005, the Senate Finance Committee held a hearing on “The Tax Code and Land Conservation: Report on Investigations and Proposals for Reform.”  Rand Wentworth, President of the Land Trust Alliance, presented testimony on the good work of land trusts across the country, calling for reasonable reforms that target abusers without preventing good conservation.

This hearing was a major turning point in the consideration of the proposals made by the Joint Committee on Taxation, at least in the Senate.  The hearing was attended by eleven Senators, nearly all of whom made strong statements on the value of conservation in their state.

Land trusts' hard work to contact their Senators and Representatives has clearly made a difference.  Contact your Members of Congress today!

But we still face major challenges. The Finance committee staff clearly intends to change the law in a number of areas.  Their report contains a number of recommendations of interest to land trusts.

• The Congress should consider limiting charitable contribution deductions for certain small easement donations and consider providing the IRS with authority to require pre-approval of tax deductions for such donations.
• The IRS should consider suspending or revoking the tax exempt status of organizations that regularly and continuously fail to monitor and enforce conservation easements.
• The IRS should issue guidance regarding what factors may be necessary to establish minimum levels of compliance regarding monitoring of easements.... These factors may include... a stewardship fund dedicated to each easement.
• The Congress should consider implementing an accreditation program for land trusts.
• The Congress should consider whether current UBIT (Unrelated Business Income Tax rules) adequately address the regular and continuous solicitation, acquisition and sale of non-charitable use property.

The details of these proposals are still unclear, and Land Trust Alliance is working hard to make sure that Congressional reforms allow good conservation work to continue.  Become a Land Trust Advocate to receive the latest news and learn how you can help!

Next Steps

We will need your continued action and involvement.  Please:

• Engage the press.  Every positive story and op-ed on the value of conservation easements and land trusts work is important. Members of the Congress pay attention to the press coverage of land trusts in their state. Email ProtectPrivateConservation@lta.org for assistance, or check out these helpful documents (Media Tips 1, Media Tips 2) on LTAnet (an online resource for Land Trust Alliance members and partners - learn more).
• Communicate with your Senators and Representatives about the good work that you do! Invite them to events, send your newsletter to their regional and DC staff, keep them up-to-date on your successes, and meet with them when you are in Washington, DC.
• Sign up for Land Trust Advocates alerts and receive the latest news.

Related Links:

• Letters and Statements from Policy Makers
• Become an Land Trust Advocate!
• Land Trust Alliance President Rand Wentworth's testimony
• The Senate Finance Committee's Staff Report including proposals for reform
• Witnesses' written testimony submitted in advance of the hearing
• Information on working with the press from LTAnet (an online resource for Land Trust Alliance members and partners - learn more)
  • Media Tips 1
  • Media Tips 2

Photos from the June7 Media Advisory at the National Press Club

Land Trust Alliance President Rand Wentworth with conservation easement donor, Bob Payne, and Eastern Shore Land Conservancy Executive Director Robert Etgen at a press conference the day prior to the Senate Finance Committe hearing.

Easement donors joined the Land Trust Alliance and representatives from land trusts at the pre-hearing news conference. Front row (l-r): Meredith Lathbury, Potomac Conservancy, Catherine McCann-Slaughter. Back row (l-r): Mary Pope Hutson, Land Trust Alliance, Robert Etgen, Eastern Shore Land Conservancy, Vaughn Collins, Ducks Unlimited, Jim Crews, easement donor, Rand Wentworth, Land Trust Alliance, Judy McCann-Slaughter, easement donor, Bob Payne, easement donor, John Lunt, easement donor, Glenn Pauley, Wyoming Stock Growers Agricultural Land Trust, James Wyerman, Land Trust Alliance.

Mary Pope Hutson, Vice President of the Land Trust Alliance, and Bob Payne, easement donor to the Eastern Shore Land Conservancy.

Posted 6/13/2005