Friends of Mount Sunapee

Permanent land protection frequently includes partnering with one or more public or private non-profit entities and using a conservation easement, which allows the property owner to retain ownership of the land while protecting its special features.

Easements are often donated, and if they meet federal tax code requirements, can qualify as a charitable donation. The donation value is the difference between the property value with the easement and its value without the easement, which is calculated through an appraisal process.

To donate a conservation easement and take a tax deduction based on the value of the easement, it must have conservation value -- protect natural and cultural assets, such as wildlife habitat, scenic vistas, public trails, agriculture and forestry, rare natural and ecological features and species or other resources.

For more information, visit your local land trust or the NH Center for Land Conservation Assistance or the Land Trust Alliance.