First Page
1039
Abstract
In an effort to provide the background necessary to maximize the land trust's potential, this Article undertakes a three-part analysis, focusing on (1) the steps necessary to organize the land trust; (2) the techniques that may be used to accomplish the transfer of property to the land trust; and (3) the tax consequences associated with the land trust's conservation activities-consequences that may dictate the form that the transfer will take and upon which the success or failure of the preservation effort may hinge.
Recommended Citation
Randee G. Fenner,
Land Trusts: An Alternative Method of Preserving Open Space,
33 Vanderbilt Law Review
1039
(1980)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol33/iss5/1