Conservation Capacity and Enforcement Capability (January 2007)
This just-released Land Trust Alliance report provides more specific guidance to land trusts to help them evaluate their stewardship capacity and funding, and meet the requirements of several practices of Land Trust Standards and Practices. This report will also assist land trusts in determining how well they meet 26 CFR §1.170A-14(c)(1) Eligible Donee, “To be considered an eligible donee under this section, an organization must be a qualified organization, have a commitment to protect the conservation purposes of the donation, and have the resources to enforce the restrictions.”
http://conserveland.org/lpr/download/16735/Capacity_Research_Report.pdf
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