http://pecva.org/anx/index.cfm/1,133,0,0,html Information for Attorneys, Accountants, and other Professionals. PEC is providing the following summary of the tax benefits of conservation easements for informational purposes only. Please consult your attorney and/or accountant for professional advice. http://pecva.org/anx/img/logo.gif http://pecva.org/anx/index.cfm/1,133,0,0,html Piedmont Environmental Council 60 en Topic: Amount of Land Preservation Tax Credit Requested by the Taxpayer. Date Issued: 11/14/07. PDF 18KB. http://pecva.org/anx/index.cfm/1,253,822,-1,html A new book by Story Clark outlines both traditional and cutting-edge financing strategies for land deals. Story Clark is a consultant based in Jackson Hole, Wyoming with extensive experience in financing land conservation projects. http://pecva.org/anx/index.cfm/1,133,648,-1,html Conservation Value Review Criteria - Adopted November 21, 2006 http://pecva.org/anx/index.cfm/1,252,572,-1,html Virginia Department of Taxation Regulations http://pecva.org/anx/index.cfm/1,252,424,-1,html Released in September 2007 by the Land Trust Alliance http://pecva.org/anx/index.cfm/1,250,614,-1,html Remarks of Steven T. Miller before the American Society of Appraisers on October 22, 2004. (PDF) http://pecva.org/anx/index.cfm/1,255,608,-1,html Charitable Contributions and Conservation Easements. (PDF) http://pecva.org/anx/index.cfm/1,255,607,-1,html Guidance regarding deductions by individuals for qualified conservation contributions. (PDF) http://pecva.org/anx/index.cfm/1,255,606,-1,html Guidance regarding appraisal requirements for non-cash charitable contributions. (PDF) http://pecva.org/anx/index.cfm/1,255,605,-1,html Topics: Land preservation tax credit, eligible donee. Date Issued: 11/12/1999. PDF 17KB. http://pecva.org/anx/index.cfm/1,253,604,-1,html Topic: Donation of land to the National Park Service as part of a bargain sale. Date Issued: 08/24/2007. PDF 22KB. http://pecva.org/anx/index.cfm/1,253,603,-1,html Topic: Only those taxpayers who actually earn or otherwise acquire the Credit may use it. Date Issued: 08/17/2007. PDF 16KB. http://pecva.org/anx/index.cfm/1,253,602,-1,html Topic: When is an application for a credit of over $1 million would be considered complete? Land Preservation Tax Credit. Date Issued: 05/25/2007. PDF 15KB. http://pecva.org/anx/index.cfm/1,253,601,-1,html Topics: Guidelines for Qualified Appraisals, Land Preservation Tax Credit. Date Issued: 03/12/2007. PDF 15KB. http://pecva.org/anx/index.cfm/1,253,599,-1,html Topics: Credit not eligible for transfer because the donation occurred before 01/01/02, Land Preservation Tax Credit. Date Issued: 01/09/2007. PDF 23KB. http://pecva.org/anx/index.cfm/1,253,598,-1,html Topics: Fee simple conveyance to Department of Conservation and Recreation for a park qualifies for the credit. assurance of protection in perpetuity can be shown by facts and circumstances. Date Issued: 04/03/2006. PDF 22KB. http://pecva.org/anx/index.cfm/1,253,597,-1,html Topics: Fiduciary Income Tax; Individual Income Tax, Land Preservation Tax Credit,Credits. Date Issued: 12/05/2005. PDF 19KB. http://pecva.org/anx/index.cfm/1,253,596,-1,html Topic: Individual Income Tax, Land Preservation Tax Credits, Credits. Date Issued: 08/10/2005 http://pecva.org/anx/index.cfm/1,253,595,-1,html Topics: Corporation Income Tax, Land Preservation Tax Credit, Credits. Date Issued: 07/26/2005 http://pecva.org/anx/index.cfm/1,253,594,-1,html Topics: Land Preservation Tax Credit, Credits. Date Issued: 07/22/2005. PDF 21KB. http://pecva.org/anx/index.cfm/1,253,593,-1,html