Linden Place, Hope Street, Bristol, Rhode Island. The RI SHPO holds an easement on this property.
Easements, Covenants, and Equitable Servitudes
, Schnably, School of Law, University of Miami.
title of property
in perpetuity, 'running with the land' (covenant appurtenant)
General Laws of Massachusetts - Chapter 187
, Upper French Broad Watershed Training Center, NC
National Conservation Easement Database
Substantiating Charitable Contributions, IRS
TITLE 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 170, Section 170(h).
Charitable, etc., contributions and gifts
. [Scroll down to § 1709h)(4)(B) Certified Historic Structure. Or download
as a PDF file.]
Preservation Easements: An Important Legal Tool for the Preservation of Historic Places
. Legal Advocacy & Tools, National Trust for Historic Preservation.
IRS Responds To Concerns Raised About Audits of Easement Donations
, March 25, 2008 re:
, March 13, 2008
qualified conservation contributions
easement substantiation requirements
proper valuation of façade easements
zero or de minimis value
Tax Credits & Loans: Preservation Easements
Rhode Island Historical Preservation & Heritage Commission
Preservation Easement Trust, Inc.
One example of a nonprofit 501(c)3 organization established to receive easements.