Tax Incentives For Land Conservation Donations In Georgia January 2013
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Tax Incentives for Land Use, Conservation, and Preservation
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures |
Publisher | : |
Total Pages | : 88 |
Release | : 2003 |
Genre | : Conservation of natural resources |
ISBN | : |
Conservation Covenants
Author | : Great Britain. Law Commission |
Publisher | : Stationery Office/Tso |
Total Pages | : 246 |
Release | : 2014 |
Genre | : Law |
ISBN | : 9780102988321 |
In this report, the Law Commission make recommendations for the introduction of a new statutory scheme of conservation covenants in England and Wales. The recommendations to introduce such a scheme would create a new legal tool, enabling landowners to protect land in order to conserve and restore our natural and built environment. Conservation covenants would allow landowners voluntarily to create binding obligations on their own land to meet a conservation objective, such as preserving woodland, cultivating a particular species of plant or protecting a habitat for an animal, or farming land in a certain way. The proposed statutory scheme would give individual landowners the opportunity, using private agreements, to contribute to conservation efforts being made across England and Wales. The scheme will create a versatile, simple and cost-effective legal tool capable of: unlocking currently missed conservation opportunities by overcoming the legal difficulties faced when creating binding obligations; facilitating better ways to deliver existing conservation objectives; and providing assurance of long-term conservation benefits. The report includes a draft Conservation Covenants Bill, which would introduce the conservation covenant scheme into the law of England and Wales.
U.S. Master Multistate Corporate Tax Guide
Author | : CCH TAX Editors |
Publisher | : CCH |
Total Pages | : 1764 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 9780808019220 |
An indispensable resource for professionals who work with multiple state tax jurisdictions, this reference offers return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.
Public Lands Acquisition Alternative Act of 1983
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation |
Publisher | : |
Total Pages | : 128 |
Release | : 1984 |
Genre | : Income tax |
ISBN | : |
Simultaneously Waste and Wasted Opportunity
Author | : Elliott Wolf |
Publisher | : |
Total Pages | : 18 |
Release | : 2015 |
Genre | : |
ISBN | : |
In 2008, 3,095 taxpayers donated 3,158 conservation easements to non-profit organizations worth an aggregate $1.17 billion. For their generosity, these taxpayers have received and will receive myriad tax benefits, including federal income tax deductions for up to the full value of their easements, estate tax benefits for the amount their donations lowered the taxable values of their estates, and numerous other federal exemptions. Depending on where they reside, donors may also receive state income and property tax benefits. This note examines the relationship between the peculiar financial circumstances of an easement donor (namely her income and wealth) and the ultimate value of her tax benefits. Consistent with deductions and exemptions generally, across two donors of identical easements, the Internal Revenue Code provides a greater aggregate subsidy to the donor with higher taxable income and the higher taxable estate. Unlike other deductions and exemptions, however, the differential far exceeds the difference in federal income tax brackets. For the “wealthiest” of donors, the aggregate subsidy approaches, if not exceeds, the full fair market value of the donated easement. For a donor with relatively little taxable income and no estate tax liability, however, the subsidy amounts to small fraction of the value of her easement. Using studies of subjective preferences for non-use environmental goods (which establish that individuals' interest in conservation does not decrease with their income or wealth), I argue that it is inefficient to grant larger incentives to wealthier donors of conservation easements than to poorer donors. I propose granting all donors a tax benefit worth a fixed percentage of the value of their donation and outline specific changes to the Internal Revenue Code that would bring about this change. I further argue that such a change is a prerequisite to the reform of the methodology for valuing conservation easements. I conclude with a discussion of the implications of equalizing incentives for the United States' response to climate change.
The Georgia Land Conservation Program
Author | : Georgia Land Conservation Program |
Publisher | : |
Total Pages | : 2 |
Release | : 2017 |
Genre | : Conservation of natural resources |
ISBN | : |
A Good Tax
Author | : Joan Youngman |
Publisher | : |
Total Pages | : 260 |
Release | : 2016 |
Genre | : Local finance |
ISBN | : 9781558443426 |
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Conservation Catalysts
Author | : James N. Levitt |
Publisher | : Lincoln Inst of Land Policy |
Total Pages | : 350 |
Release | : 2014 |
Genre | : Nature |
ISBN | : 9781558443013 |
"This multi-author volume explores large-landscape conservation projects catalyzed by colleges, universities, independent field stations, and research organizations around the world. These initiatives are grand-scale, cross-boundary, cross-sectoral, and cross-disciplinary efforts to protect working and wild landscapes and waterscapes in Australia, Canada, Chile, Colombia, Honduras, Kenya, Tanzania, Trinidad & Tobago, and the United States"--
Conservancy
Author | : Richard Brewer |
Publisher | : UPNE |
Total Pages | : 409 |
Release | : 2013-06-03 |
Genre | : Nature |
ISBN | : 1611685206 |
Land trusts, or conservancies, protect land by owning it. Although many people are aware of a few large land trusts--The Nature Conservancy and the Trust for Public Land, for instance--there are now close to 1,300 local trusts, with more coming into being each month. American land trusts are diverse, shaped by their missions and adapted to their local environments. Nonetheless, all land trusts are private, non-profit organizations for which the acquisition and protection of land by direct action is the primary or sole mission. Nonconfrontational and apolitical, land trusts work with willing land owners in voluntary transactions. Although land trusts are the fastest-growing and most vital part of the land conservation movement today, this model of saving land by private action has become dominant only in the past two decades. Brewer tells why the advocacy model--in which private groups try to protect land by promoting government purchase or regulation-- in the 1980s was eclipsed by the burgeoning land trust movement. He gives the public a much-needed primer on what land trusts are, what they do, how they are related to one another and to other elements of the conservation and environmental movements, and their importance to conservation in the coming decades. As Brewer points out, unlike other land-saving measures, land trust accomplishments are permanent. At the end of a cooperative process between a landowner and the local land trust, the land is saved in perpetuity. Brewer's book, the first comprehensive treatment of land trusts, combines a historical overview of the movement with more specific information on the different kinds of land trusts that exist and the problems they face. The volume also offers a "how-to" approach for persons and institutions interested in donating, selling, or buying land, discusses four major national land trusts (The Nature Conservancy, Trust for Public Land, American Farmland Trust, and Rails-to-Trails Conservancy); and gives a generous sampling of information about the activities and accomplishments of smaller, local trusts nationwide. Throughout, the book is enriched by historical narrative, analysis of successful land trusts, and information on the how and why of protecting land, as well as Brewer's intimate knowledge of ecological systems, biodiversity, and the interconnectedness of human and non-human life forms. Conservancy is a must-read volume for people interested in land conservation--including land trust members, volunteers and supporters--as well as anyone concerned about land use and the environment.