[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303040-105":53,"doc-detail-303040-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","steps-to-donating-a-conservation-easement","Steps to Donating a Conservation Easement","","A practical, step-by-step outline for landowners considering donation of a conservation easement. The process begins with an introduction to Land Protection Staff and the landowner’s goals, followed by an on-site property visit to identify conservation values. It then covers meeting IRS tax-deductibility criteria, drafting and negotiating initial legal documents, committee and board review, and required valuation through a before-and-after appraisal, including surveys and title work as needed. Final steps include completing the baseline report, notarized signature, funding stewardship monitoring, recording at the county courthouse, and gift substantiation with IRS Form 8283.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/steps-to-donating-a-conservation-easement/303040/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/steps-to-donating-a-conservation-easement/303040.png","ImageObject",442,249,{"name":88,"@type":89},"Tawan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Why do landowners meet with Land Protection Staff before donating a conservation easement?","Question",{"text":109,"@type":110},"The meeting lets landowners share property goals and interests, while staff explain the role of the Leelanau Conservancy and how conservation easements work.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What determines whether a conservation easement qualifies for an IRS income tax deduction?",{"text":114,"@type":110},"The project must meet specific criteria. Conservancy staff evaluate eligibility for an IRS tax deduction and ensure alignment with the Conservancy’s land protection criteria.",{"name":116,"@type":107,"acceptedAnswer":117},"What reports and documents are required after negotiations and approvals?",{"text":118,"@type":110},"A before-and-after appraisal is required for most projects, a baseline report documents the property condition at signing, and title work may be needed to address deed restrictions or other issues.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303040,1790326776,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},2336475104042,"https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321","STEPS TO DONATING A  \nCONSERVATION EASEMENT  \nWhat follows is a brief outline of the steps involved with donating a conservation easement. We have found it helpful to inform landowners ahead of time about the conservation easement process so they know what to expect and can ask any questions they may have about the process.  \n􀁸 Introduction of Land Protection Specialist and Landowner  \nThis is an opportunity for landowners to share with the Land Protection Staff their goals, needs and interests regarding their property. Staff will explain the role of the Leelanau Conservancy and how conservation easements work.  \n􀁸 Property Visit  \nVisiting the property first hand is very important. This helps the Land Protection Specialists become familiar with the different features of the property and identify the conservation values.  \n􀁸 Determination of Conservation Easement meeting Tax Deductibility There are certain criteria a project must meet to ensure the property meets the IRS requirements for an income tax deduction. Conservancy staff evaluates these criteria to determine if the project is eligible for an IRS tax deduction and whether or not the project meets the Conservancy’s land protection criteria.  \n􀁸 Draft initial documents and begin negotiations  \nConservancy staff-person prepares the first draft of the conservation easement document for discussion with landowner and their legal counsel. This can require a significant amount of time depending on the complexity of an easement. The Conservancy staff is in frequent contact with landowners, or their representative, in order to create a mutually acceptable easement document.  \n􀁸 Review by Stewardship Staff and Land Protection Committee All potential conservation easement projects are discussed with our Stewardship staff, which is an integral part of the process. The project is also brought to the Land Protection Committee which generally meets every other month.  \n􀁸 Leelanau Conservancy Board Approval  \nOnce a project is recommended by the land protection committee, it is brought to the Conservancy’s Board Directors for discussion and approval. The timing depends on next scheduled meeting which is generally every other month.  \n􀁸 Commission “before-and-after” Appraisal  \nFor most projects, a before and after appraisal is required, to determine the value of the development rights to be extinguished. The appraisal report is commissioned and paid for by the landowners in most cases. The final report must also be reviewed and approved by Conservancy staff-person (as per IRS rules)  \n􀁸 Obtain Land Survey (If necessary)  \nOften a survey will be needed to correctly determine the boundaries of the conservation easement.  \n􀁸 Order Title Work (can be done concurrently with the appraisal)  \nThe title works identifies any other easements or deed restrictions associated with the property. Depending on the results of the title report, it might be necessary to address certain issues such as existing mortgages, utility corridors or access easements.  \n􀁸 Complete Baseline Report  \nThe Baseline Report documents the condition of the property at the time the easement is signed and is required for all conservation easements. The Conservancy staff produces these reports in house. IRS rules mandate that they be completed by the time the easement is signed. (NOTE: an “Interim Baseline Report” can be completed on or before closing if necessary)  \n􀁸 Signing of Final Conservation Easement  \nThis can be done via mail or in person as long as all signatures are notarized.  \n􀁸 Stewardship Donation  \nThe Conservancy is obligated to monitor and enforce the conservation easement terms in perpetuity. Therefore, we ask conservation easement donors to assist with the cost of monitoring and enforcing the terms. The amount of these contributions varies depending on the complexity of the conservation easement terms and is often tax deductible. Conservation Legacy Agreements are another tool for a landowner to contribut","cbCailUB2Izc9MJM","https://ap.wps.com/l/cbCailUB2Izc9MJM","pdf",114424,"English","# Steps to Donating a Conservation Easement\n## Introduction of Land Protection Specialist and Landowner\n## Property Visit\n## Determination of Conservation Easement Tax Deductibility Criteria\n## Draft Initial Documents and Begin Negotiations\n## Review by Stewardship Staff and Land Protection Committee\n## Leelanau Conservancy Board Approval\n## Commission “Before-and-After” Appraisal\n## Obtain Land Survey (If Necessary)\n## Order Title Work\n## Complete Baseline Report\n## Signing of Final Conservation Easement\n## Stewardship Donation\n## Recording of the Conservation Easement\n## Gift Substantiation Letter and IRS Form 8283","[{\"question\":\"Why do landowners meet with Land Protection Staff before donating a conservation easement?\",\"answer\":\"The meeting lets landowners share property goals and interests, while staff explain the role of the Leelanau Conservancy and how conservation easements work.\"},{\"question\":\"What determines whether a conservation easement qualifies for an IRS income tax deduction?\",\"answer\":\"The project must meet specific criteria. Conservancy staff evaluate eligibility for an IRS tax deduction and ensure alignment with the Conservancy’s land protection criteria.\"},{\"question\":\"What reports and documents are required after negotiations and approvals?\",\"answer\":\"A before-and-after appraisal is required for most projects, a baseline report documents the property condition at signing, and title work may be needed to address deed restrictions or other issues.\"}]","Steps to Donating a Conservation Easement | PDF",1789799754]