Establish Your Own Land Trust to Protect the Environment

If you have a piece of land with natural resources, or even in special urban situations, you may be able to create a land trust for the property and turn it over to the trust. In so doing you may qualify for Federal tax exempt status. While the Land Trust Alliance, the foremost authority and advocate for land trusts in the U.S., discourages the formation of new land trusts in favor of joining an existing trust, it is possible to form your own. There are a few key steps and practices, a lot of legal mumbo-jumbo, a lot of documentation, and a dash of patience required. Personally, I like to do everything myself and have always filed my own legal documents and acted pro se in every legal situation I have been in or began. I am also hesitant in joining other organizations, especially if I will be signing over my land to them. So, for me, the formation of a land trust is the only way to go. I have also shared this information with an organization looking to start an intentional community in Alaska as the way to go for them. Here are ten steps required in the formation of the land trust.

1. The first step in the formation of a land trust is to gather all your resources. If an attorney is required, then hire them. Search for and research literature on the subject to educate yourself to the possibilities and requirements. Make sure your land titles and all legal documents are valid and prepared.

2. The next step is to gather the people who will be involved in the land trust, whether they are on the board of directors or will be adding land to the trust. Make sure everyone is on board.

3. Choose the members and positions for the Board of Directors of the land trust. The land trust is a legal entity and corporation in the State in which it is established.

4. A mission statement for the land trust must be developed. Spell out the reasons for creating the land trust and what you hope to accomplish. Many land trusts are developed with the mission of protecting the natural resources of the land.

5. After the mission statement, you will need a full charter. The charter is based on the mission statement, but must be specific as to the laws and rules of the trust. This should include: Practices, Board Accountability, Conflicts of Interest, Asset Management, Staff, Taxes, and Stewardship. The best resource on how to put together a charter is from the Land Trust Alliance and their book of Standards and Practices which can be found at http://www.landtrustalliance.org/learning/sp/lt-standards-practices07.pdf .

6. Once you have completed the above steps, it is now time to petition the IRS for non-profit status of the land trust. Please visit www.irs.gov for the proper forms and instructions.

7. After petitioning for non-profit status, it is prudent to make sure you have also acquired tax-exempt status.

8. Conduct a census of the land and record all the natural resources. This will be needed for receiving the OK for the trust formation.

9. Once the organization is approved by the State and the IRS, your land trust has been formed. To make sure it stays legitimate, community awareness programs are usually put into place. Flyers, newspaper ads, or lectures are a good way to develop good rapport within a community.

10. The final step is to not forget why you have developed the land trust in the first place. Never lose sight of the original goal!

Once your land trust is in place, you may decide you want to expand it by purchasing more land or by having other land owners deed their property into the trust. The benefits of a land trust are extraordinary if you are a conservationist. Several unprincipled land owners have also used the land trust laws in order to hide their identity and protect themselves from angry tenants, but I hope that is not the target of this article. Please use your conscience and the good of the environment as a guide for creating your land trust.