An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law

The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements. The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by conservation easements exceeds 40 million.Because conservation easements are both novel and ubiquitous, understanding how they actual work is essential for practicing lawyers, policymakers, land trust professionals, and students of conservation. This article provides a “quick tour” through some of the most important aspects of the developing mosaic of conservation easement law. It gives the reader a sense of the complex inter-jurisdictional dynamics that shape conservation transactions and disputes about conservation easements. Professors of property law, environmental law, tax law, and environmental studies who wish to cover conservation easements in the context of a more general course can use the article to provide their students with a broad but comprehensive overview of the relevant legal and policy issues.

IOWA Principles and Practices for Charitable Nonprofit Excellence, 2006

Task Force members formulated these principles and practices as a way to promote good management practices, ethical conduct, and public accountability. By compiling the information in this guide, we hope to provide a valuable tool for organizations and individuals as they go about the work of building better Iowa communities.

Consumer Advisory Bulletin, Giving Wisely: A Guide to Charitable Giving and Avoiding Charity Fraud, November 2012

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Giving Wisely: A Guide to Charitable Giving and Avoiding Charity Fraud

Consumer Advisory: Charitable Giving, December 2013

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Charitable Giving

The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France

Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumptionthat the relevant tax elasticities are unaffected by other available policy instruments.In practice though, tax authorities have many more instruments than the mere tax rates andtax elasticities are functions of all these policy instruments. In this paper we provide evidencethat tax elasticities are extremely sensitive to a particular policy instrument: the level of taxenforcement. We exploit a natural experiment that took place in France in 1983, when the taxadministration tightened the requirements to claim charitable deductions. The reform led to asubstantial drop in the amount of contributions reported to the administration, which can becredibly attributed to overreporting of charitable contributions before the reform, rather thanto a real change in giving behaviours. We show that the reform was also associated with asubstantial decline in the absolute value of the elasticity of reported contributions. This findingallows us to partially identify the elasticity of overreporting contributions, which is shown tobe large and inferior to -2 in the lax enforcement regime. We further show using bunching oftaxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienceda significant decline after the reform. Our results suggest that optimizing the tax rate fora given tax elasticity when other policy instruments are not optimized can lead to misleadingconclusions when tax authorities have another instrument that could set the tax elasticity itselfat its optimal level as in Kopczuk and Slemrod [2002].

The conclusion of the deduction of taste in the dialectic of the power of judgment aesthetic in Kant

In this paper, it is argued that only in the section on dialectic in the Critique of Judgment does Kant reach a definitive and conclusive version of deduction, after discovering the concept of the supersensible. In the section on the deduction of pure aesthetic judgments, Kant does not satisfactorily explain the critical distinction between the sensible nature of humanity and the supersensible nature of human reason presupposed in the concept of universal communicability. While the concept of the supersensible illustrates this distinction, it is only through this concept that Kant that can justify the specific possibility of claiming subjective validity in taste. The priority of the solution found in the dialectic is illustrated not only by a comparative analysis of the two sections, but also by a historical reconstruction of the process of the formation of the work, which shows that the first formulation of the concept of validity coincides with the use of the concept of the supersensible.

Avertissement+ charitable à :Mr.: +monsieur+ Cohon :evesque: +évêque+ de Dol en Bretagne , et de fraude en Guyenne

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