PARTNERSHIP FOR CONSERVATION
Empowering more conservation for all Americans
Become a P4C member
P4C is interested in joining forces with individuals, organizations, and other groups committed to ensuring and enabling further conservation of our country’s lands, natural resources and biodiversity.Join P4C
What We Stand For
Our Position on IRS Notice 2017-10
The IRS issued Notice 2017-10 on December 23, 2016, designating certain donations of conservation easements by partnerships as a “listed transaction.” P4C has five primary overarching concerns with the Notice, as well as potential solutions.
Section 170(h) of the Internal Revenue Code has helped preserve millions of acres of land for almost 40 years. With an enhanced conservation easement incentive in 2015, the tax incentive is working as intended – and P4C supports common-sense improvements to continue to empower private conservation for more Americans.
Best Practices for Private Land Conservation
P4C recommends several best practices our members follow when using private funding to advance conservation efforts in the United States. We encourage any qualified recipients to accept conservation donation easement donations that adhere to these guidelines.
“Abusive Tax Shelters” or Abuse of Taxpayers? IRS Should Learn Difference Pete Sepp July 16, 2018 National Taxpayers Union “…Recently, however, egged on by a few Members of Congress as well as tax practitioners who’ve made a living off advising clients to set up conservation easements in one particular way,…
SOUTH CAROLINA – A private group of real estate partners owned a large parcel of land totaling 798 acres located at a rural-urban interface south of the city of Gaffney in Cherokee County, South Carolina. Due to the property’s natural resources, it had the potential to be developed as an income-generating operational mine.
ALABAMA – A private real estate partnership owned 323 acres of land stretching across parts of Cherokee and Etowah counties in northeast Alabama in close proximity to the Coosa River, Lake Weiss and the Talladega National Forest. Notably, the property’s location in the Southern Shale Valleys region meant the property had significant potential as an income-generating operational mine project. However, conserving the land in perpetuity via a conservation easement was a desirable alternative.
The U.S. population is projected to grow by 100 million and the amount of land covered with housing, roads and shopping malls will nearly triple by 2050.
Source: Land Trust Alliance
We lose 6,000 acres of wildlife habitat every day. That’s 2.2 million acres — an area the size of Yellowstone National Park — every year.
Source: Dept. of Forestry at the US Department of Agriculture