Harvard Environmental Law Review

conservation easements

Perpetuity Is Forever, Almost Always: Why It Is Wrong To Promote Amendment and Termination of Perpetual Conservation Easements

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By Ann T. Schwing When a landowner makes a charitable gift of a conservation easement to a nonprofit organization or government entity and elects to seek a federal tax deduction, both landowner and easement holder are subject to federal tax laws and regulations governing the creation, monitoring, amendment, and extinguishment of the easement. A nonprofit easement holder is … [Read more...] about Perpetuity Is Forever, Almost Always: Why It Is Wrong To Promote Amendment and Termination of Perpetual Conservation Easements

Understanding When Perpetual Is Not Forever: An Update to The Challenge and Response to Ann Taylor Schwing

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By Jessica E. Jay Rarely in the legal discourse is an author afforded the opportunity to revisit and update a recently published law review article and to correct misunderstandings of a response thereto. When Perpetual Is Not Forever: The Challenge of Changing Conditions, Amendment, and Termination of Perpetual Conservation Easements explores the area of law surrounding the … [Read more...] about Understanding When Perpetual Is Not Forever: An Update to The Challenge and Response to Ann Taylor Schwing

When Perpetual is Not Forever: The Challenge of Changing Conditions, Amendment, and Termination of Perpetual Conservation Easements

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By Jessica E. Jay As the use of perpetual conservation easements to protect private property for the public’s benefit grows in popularity, so grow the challenges associated with these perpetually binding promises. Today’s conservation community faces significant challenges to amending and terminating perpetual conservation easements in the face of changing conditions, … [Read more...] about When Perpetual is Not Forever: The Challenge of Changing Conditions, Amendment, and Termination of Perpetual Conservation Easements

Notional Generosity: Explaining Charitable Donors’ High Willingness To Part with Conservation Easements

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By Josh Eagle Data on the average value of donated conservation easements reveal that donors are, on the surface, exceptionally generous in making gifts of easements. The only plausible explanation for these data is that donors’ incentive to donate is strongly linked to their subjective valuation of the costs of donating. Donating a dollar’s worth of easement is a much better … [Read more...] about Notional Generosity: Explaining Charitable Donors’ High Willingness To Part with Conservation Easements