The term “planned giving” refers to charitable gifts that require some planning before they are made. This document describes various reasons to get involved in planned giving.
Explores opportunities available under Section 2031(c) of the Internal Revenue Code, in particular the post-mortem donation of a conservation easement. Demonstrates that a personal representative may ...
Learn about Conservation Restrictions, a method of protecting your land while maintaining ownership.
Conservation Restriction
The ownership of your land carries with it different rights, including the...
Massachusetts, General Law c. 21 sec. 17C affords any owner who allows the public to use their land for recreation at no charge relief from liability, so long as the owner has not been willful, want...
A brief overview of federal and state income tax, estate tax and local property tax considerations for the donation of conservation restrictions or land
An overview of the Federal tax incentive for conservation easement (restriction) donations that was enacted by congress in 2015 and recently extended. A booklet explaining how to use the Federal tax...
