Land Conservation Resource Guide

Finally, a comprehensive book on land conservation financing for community and regional conservation leaders. A Field Guide to Conservation Finance provides essential advice on how to tackle the universal obstacle to protecting private land in America: lack of money. Story Clark dispels the myths that conservationists can access only private funds controlled by individuals or that only large conservation organizations have clout with big capital markets. She shows how small land conservation organizations can achieve conservation goals using both traditional and cutting-edge financial strategies. Clark outlines essential tools for raising money, borrowing money, and reducing the cost of transactions. She covers a range of subjects including transfer fees, voluntary surcharges, seller financing, revolving funds, and Project Related Investment programs (PRIs). A clear, well-written overview of the basics of conservation finance with useful insights and real stories combine to create a book that is an invaluable and accessible guide for land trusts seeking to protect more land.

Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehensive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.

Between 1996 and 2007, voters approved almost $24 billion for local government park, open space, and other conservation purposes. Despite this substantial sum for land protection, there was at that time no book available to guide officials as they implemented voters’ mandates. The Conservation Program Handbook was written in response to numerous requests to The Trust for Public Land for exactly this type of guidance from community leaders who wanted to know how to effectively conserve their iconic landscapes. In addition, in November 2008, despite massive doses of terrible financial news, voters across the U.S. approved land conservation funding measures. It was a record-breaking year for land protection financing, with voters demonstrating substantial support for open space ballot measures despite the economic and fiscal crisis of the time. The Conservation Program Handbook is a manual that provides all of the information—on a broad spectrum of topics—that conservation professionals are likely to encounter. It compiles and distills advice from professionals based on successful conservation efforts across the country, including a list of “best practices” for the most critical issues conservationists can expect to face. By providing information on how to do conservation work in the best possible manner, The Conservation Program Handbook has the goal of increasing the amount, quality, and pace of conservation being achieved by local governments throughout the nation.

Much of the country’s recent population growth is situated in exurban areas. By many accounts exurbanization has become the dominant pattern of land development in the country and there is no indication it will slow in the foreseeable future (Theobald 2005; Brown et al. 2005; Glennon and Kretser 2005). By definition, exurban development takes place beyond the metropolitan fringe, often in rural and remote areas. The development of new exurban communities is a growing trend, especially in the West. In this case, developers and homebuilders seek large tracts of land, up to thousands of acres, in rural areas (typically within 50 miles of a large city) where they plan entire communities consisting of commercial, retail and residential land uses. Recreational amenities such as golf courses and hiking/biking trails are often included in these master-planned developments. Our philosophy is reflected in the book’s two objectives. First, we seek to document the extent and impacts of exurban development across the country. At issue is demonstrating why planners and the public-at-large should be concerned about exurbanization. We will demonstrate that even though exurbanization favors amenity rich regions, it affects all areas of the country through the loss of agricultural and grazing lands, impacts to watersheds and land modification. A summary of environmental impacts is presented, including the loss of wildlands and agricultural productivity, land modification, soil erosion, impacts to terrestrial hydrologic systems, the loss of biodiversity, nonnative and endangered species and other topics. Our second aim is to provide readers from diverse (nonscientific) backgrounds with a working knowledge of how and why exurbanization impacts environmental systems. This is accomplished by working closely to ensure contributors follow a specific outline for each chapter. First, contributors will spell out fundamental concepts, principles and processes that apply to their area of expertise (e.g., riparian areas). Contributors will move beyond a cursory understanding of ecological processes without overwhelming readers with the dense material found typically in specialized texts. For this reason, visuals and other support materials will be integral to each chapter. We have chosen contributors carefully based on their record as research scientists and acumen as educators. Second, once the mechanics have been laid out, authors will explain how and why land development in nearby areas influences ecosystems. Issues of interdependency, modification and adaptation, spatial scale and varying time horizons will be featured. Third, contributors will weigh in on the pros and cons of various land-development schemes. Fourth, authors will share their thinking on the merits of conservation devices such as wildlife corridors, open-space requirements and watershed management districts. Finally, each chapter will conclude by identifying pitfalls to avoid and highlighting "best practices" that will mitigate environmental problems or avoid them altogether. In sum, after completing each chapter, readers should have a firm grasp of relevant concepts and processes, an understanding of current research and know how to apply science to land-use decisions.

This manual defines, explains, and gives guidance for resource conservation planning and implementation.