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Resources for Conservation Easement Donors

• Model Easement
• Disclosure: Claiming Tax Benefits for Your Full or Partial Gift of a Conservation Easement​
• Conservation Easement Processing Steps​
• Mineral Rights Guide for Landowners
• Conservation Easement Program Policy

Appraisal Resources:

• List of Appraisers that are Appraisal Institute Designated or Associate Members who have successfully passed the Valuation of Conservation Easements Professional Development Program
• IRS Notice 2006-96 “Guidance Regarding Appraisal Requirements for Noncash Charitable Contributions
• What is a Qualified Appraisal?
  

Tax Benefit Resources:

• Tax Benefits Information Sheet
• Federal Income Tax - IRS Form 8283
• Instructions for IRS Form 8283
• State Tax Credit - Form 502CR
• Conservation Property Tax Credit Application
• IRS Publications
  • IRS Publication 526: This IRS publication explains how to claim a deduction for your charitable contributions.
  • IRS Publication 561: This IRS publication is designed to help donors and appraisers determine the value of your non-cash charitable contribution given to qualified organizations.
  • IRS Publication 1771: This IRS publication explains charitable contributions–substantiation and Disclosure Requirements.
  • Internal Revenue Code, Section 170(h): QUALIFIED CONSERVATION CONTRIBUTIONS, AS AMENDED
  • Federal Treas. Reg. 1.170A-14: Qualified conservation contributions.
  • Conservation Easement Audit Technique guide: The purpose of this IRS publication is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements.

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Conservation and Management Information

• Landowner Application - For Approval or Interpretation Requests
• Forest Stewardship Plan - The Key to Forest Management
• Soil Erosion and Sediment Control Guidelines for Forest Harvest Operations in Maryland
• USDA Cost Share Programs
  • Conservation Reserve Program
  • Environmental Quality Incentives Program
  • Agricultural Management Assistance

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Maryland's Preservation Programs

• Maryland Agricultural Land Preservation Foundation
• Rural Legacy Program
• Maryland Historical Trust
• Forest Legacy Program
• Program Open Space
• Land Trust Alliance
• Maryland Cooperative Extension
• Natural Resources Conservation Service
• GreenPrint
• Civil War Trust
• Easement Revitalization Guidebook
• String of Pearls

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