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.
Randee G. Fenner,
Land Trusts: An Alternative Method of Preserving Open Space,
33 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol33/iss5/1