Land Conservation Incentive Sample Letter

More on the Land Conservation Giving Incentive Locate contact information for your Senators and Representative More on other provisions in the Pension Protection Act affecting charitable organizations

In 2006, Congress enacted the land conservation contribution incentive as part of a package of charitable giving incentives included in the Pension Protection Act. This provision, which expired on December 31, 2007, increases the deductibility of donations of land and easements to public charities, private foundations, and certain governmental entities for conservation reasons. We encourage IS members to urge their members of Congress to extend the land conservation incentive provision. We have provided a sample letter. Note that this letter must be tailored to describe your organizations experiences before sending.

SAMPLE LETTER

The Honorable____________
U.S. House of Representatives
Washington , DC 20515

[The Honorable ____________
United States Senate
Washington , DC 20515]

Dear Representative/Senator___________.

On behalf of [organization], I am writing to express our strong support for the extension of the land conservation giving incentive, which expired at the end of 2007.

This provision, which expired on December 31, 2007, helped to preserve thousands of acres of farmlands and historic landscapes while allowing the land to remain under private ownership. It encouraged farmers and ranchers to donate conservation easements to public charities, private foundations, and certain governmental entities and receive favorable capital gains deductions.

[If available, give example of communities benefiting from land conservation through this provision].

We urge you to extend the land conservation giving incentive in any tax bill coming before Congress this year.

Sincerely,

Last updated: March 3, 2008