Saturday, September 04, 2010
IRS Appraisals

Yellow Book Appraisals
 



Ask the Appraiser Ask the Appraiser

telephone  603 722-0663
email  chetrogers@tds.net

Testimonials Testimonials

“Chet worked through challenging market, client, landowner, and federal funding requirements to deliver an appraisal that resulted in a successful conservation easement project.” … TS

Green Stuff Saved So Far Green Stuff Saved So Far

2,985 acres saved from development
10,817 feet of lake or pond frontage saved from development
3,300 feet of river frontage saved from development
96 houses NOT built

QUALIFIED ORGANIZATION

According to Section 170(h) of the Internal Revenue Code, a “qualified organization” is either:

  • A governmental entity; or
  • A 501(c)(3) organization that, pursuant to the Treasury Regulations, has:
    • a commitment to protect the conservation purposes of a donation; and
    • the resources to enforce the restrictions of the donation.

The Internal Revenue Service considers an organization operated primarily for conservation purposes to have the necessary commitment.

Sounds like your local land trust, doesn’t it?