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.
#1699323 in eBooks 2010-05-28 2010-05-28File Name: B0048EJUBE
Review
3 of 3 people found the following review helpful. Small Format Aerial PnotographyBy Russell TurnerThis an excellent overview of small format aerial photography for anyone seeking general information on what is necessary for this field. Although the book delivered all that it promised. I would like to have had a better view into the business aspects of aerial photography. All of the information in this book is thoroughly explained in clear language. I am enjoying it. I believe I will continue to enjoy it on rereading each area. I am well satisfied that this is an excellent purchase for general information on an interesting field.0 of 1 people found the following review helpful. Four StarsBy Johannes Frederi Van GraanVery good approach. Best value for money.6 of 6 people found the following review helpful. Excellent book to view and map our world.By bhubertySmall Format Aerial Photography is one of those niche areas for taking pictures from above to map our landscape. Traditionally. large format aerial cameras were used with 9" x 9" camera film to take vertical view of the landscape. For small formater aerial cameras. this means using 35 and 70mm film camera systems. For many decades. USDA was one of the largest organizations that acquried small format aerial photos over farm fields every year.With the evolution from film to digital in the last 10 years. the authors managed to update and make the transition from analog film to digital small format camera systems for imaging and mapping our landscapes at an affordable cost. They showcase many platforms and approaches for using small format systems.Even more importantly. with the advent of Unmanned Aerial Systems (UAS) being used around the world today. this is opening up an entirely new market and approach to capture the aerial view. No longer does the end user need to wait for clouds that get in the way. or months for film to be develop or wait for days when the next satellite overpass might happen...that is if it is cloud free. The resource manager can hop out of their vehicle and launch their own small format system on a UAS.b hubertyco-chair. First North American Symposium on Small Format Aerial Photography
