This memorandum includes a sample policy for tax-exempt organizations to ensure compliance with federal laws governing acceptance of conservation easements, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. An editable word version of the policy is also available. This policy and memo, designed for legal counsel advising tax-exempt organizations, are part of the Form 990 Policy Series, which was developed by a group of lawyers practicing nonprofit law in order to assist nonprofits in addressing the Form 990 governance questions.
Nonprofits
Form 990 Policy and Memo
08/02/22
Form 990 Policy Series – Conservation Easement Policy and Memorandum
Download as PDF
Similar Resources
Nonprofits
03/03/25
FAQs on Responding to Recent DEI Executive Orders
The Trump Administration has issued a handful of executive orders aiming to curtail Diversity, Equity, and Inclusion (DEI) policies and programs. These orders have implications for private sector organizations that...
Learn MoreNonprofitsSmall BusinessesTenants rights
02/25/25
Template California Commercial Lease Agreement
Template commercial lease for nonprofits and small businesses
Learn MoreEconomic JusticeImmigrants' RightsNonprofitsSmall BusinessesWorkers Rights
01/30/25
Preguntas Frecuentes sobre los derechos de las organizaciones sin fines de lucro y las empresas pequeñas con respecto a la Oficina de Control de Inmigración y Aduanas
Como propietario de una organización sin fines de lucro o una empresa pequeña, es crucial que conozca sus derechos y responsabilidades en la eventualidad de que funcionarios de control de...
Learn More
