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<title>Land Conservation Case Law Summaries</title>
<description>Released in September 2007 by the Land Trust Alliance</description>
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<item>
<title>Comments by IRS Commissioner of Tax Exempt and Government Entities Division</title>
<description>Remarks of Steven T. Miller before the American Society of Appraisers on October 22, 2004. (PDF)</description>
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<item>
<title>Notice 2004-41</title>
<description>Charitable Contributions and Conservation Easements. (PDF)</description>
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</item>
<item>
<title>Notice 2007-50</title>
<description>Guidance regarding deductions by individuals for qualified conservation contributions. (PDF)</description>
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<item>
<title>Notice 2006-96</title>
<description>Guidance regarding appraisal requirements for non-cash charitable contributions. (PDF)</description>
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<item>
<title>Internal Revenue Service Code - 170h</title>
<description>What is a qualified conservation contribution (pdf 22.3kb)?</description>
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<item>
<title>Treasury Regulations -Section 170a</title>
<description>Further guidance on qualified conservation contributions (pdf 90.5kb).</description>
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<title>IRS - Form 8283 Instructions</title>
<description>Instructions for Form 8283 (pdf 62.4 kb)</description>
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<item>
<title>IRS - Form 8283</title>
<description>Noncash Charitable Contributions (pdf 237.3kb).</description>
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