Conservation Resource Center's Resource Library

Tax Credit Guidance and Legislation

State ConservationTax Credits: Impact and Analysis (2007) A nationwide assessment of the effectivelness of state income tax credits in advancing land conservation. This report also serves to guide states through issues related to the development of a tax credit program.

Conservation Tax Credits: A Landowner's Guide (2007) Conservation Resource Center's comprehensive handbook designed to provide landowners, land trusts and government open space agencies with an overview of the Colorado conservation tax credits. Included in this handbook is information on earning the tax credit as well as transferring the tax credit.

Conservation Resource Center's 2007 Fact Sheet Our one page fact sheet provides a brief overview of the Conservation Resource Center's Tax Credit Exchange Program.

Colorado Department of Revenue's FYI 39 (11/07) Guidance from the Colorado Department of Revenue regarding the Colorado Gross Conservation Easement Credit. Please check back periodically as the Colorado Department of Revenue frequently updates their FYIs with new information.

Colorado Coalition of Land Trust's Summary of House Bill 1361 In May 2007, Governor Ritter signed into law a measure to increase the accountability and transparency of the Colorado conservation easement tax credit program. The Colorado Coaltion of Land Trusts issued this summary of the measure. For more information, please visit CCLT's website.

IRS Chief Counsel Memorandum (July 2002) IRS Chief Counsel Memorandum regarding the May 2001 Technical Assistance Memorandum (TAM) and associated tax issues related to the Colorado Conservation Easement Credit.

IRS Technical Assistance Memorandum (May 2001) IRS Technical Assistance Memorandum regarding the Colorado Conservation Easement Credit and associatied tax issues.