Instruction 990 Schedule D (Form 990) - 2011 (Page 2 of 5) in pdf

Line 3. To be eligible for a federal

from all other similar funds or accounts

is not also a modification, transfer, or

held by the organization.

charitable income tax deduction for the

extinguishment.

donation of a conservation easement to

Line 4. Report in column (a) the

Line 4. Enter the total number of

a qualified organization, the easement

aggregate value at the end of the year

states where property is located and

must be granted in perpetuity. For

of all donor advised funds and in

subject to a conservation easement

purposes of maintaining its tax

column (b) the aggregate value at the

held by the organization during the tax

exemption, the recipient tax exempt

end of the year of all other similar funds

year.

organization must protect the perpetuity

or accounts held by the organization.

Line 5. A qualified organization must

requirement of the conservation

have a commitment to protect the

Part II. Conservation

easements it holds.

conservation purposes of the

Easements

Enter the total number of

easement, and have the resources to

conservation easements held by the

enforce the restrictions. Report whether

Complete Part II if the organization

organization that were modified,

the organization has a written policy or

answered “Yes” to Form 990, Part IV,

transferred, released, extinguished, or

policies about how the organization will

line 7.

terminated, in whole or in part, during

monitor, inspect, and handle violations,

In addition to reporting on

the tax year. For example, if two

and how it will enforce conservation

conservation easements, also report

easements were modified and one

easements. If “Yes,” briefly summarize

in Part II other interests in real property

easement was terminated during the

such policy or policies in Part XIV. Also,

that under state law have attributes

tax year, enter the number 3.

indicate whether such policy or policies

similar to a conservation easement and

are reflected in the organization’s

For each easement modified,

are established for the purpose of

easement documents. Monitoring

transferred, released, extinguished, or

conservation and preservation (for

means the organization investigates the

terminated, in whole or in part, explain

example, certain restrictive covenants

use or condition of the real property

the changes in Part XIV. Tax exemption

and equitable servitudes). Do not report

restricted by the easement to determine

may be undermined by the

utility easements.

if the property owner is adhering to the

modification, transfer, release,

Line 1. Check the box for the purpose

restrictions imposed by the terms of the

extinguishment, or termination of an

easement to ensure the conservation

or purposes for which the organization

easement.

purpose of the easement is being

held the easement(s) during the tax

For purposes of this Schedule D

achieved. Inspection means an onsite

year. Check all that apply.

reporting requirement, an easement is

visit to observe the property to carry out

Line 2. Provide an answer for each

modified when its terms are amended

a monitoring purpose. Enforcement of

item.

or altered in any manner. For example,

an easement means action taken by

Line 2a. Enter the total number of

if the deed of easement is amended to

the organization after it discovers a

conservation easements held by the

increase the amount of land subject to

violation to compel a property owner to

organization at the end of the tax year.

the easement or to add, alter, or

adhere to the terms of the conservation

This should not be an estimate or a

remove restrictions regarding the use of

easement. Such activities can include

rounded number.

the property subject to the easement,

communications with the property

Line 2b. Enter the total acreage

the easement is modified. An easement

owner explaining his or her obligations

restricted by conservation easements

is transferred if, for example, the

with respect to the easement,

held by the organization at the end of

organization assigns, sells, releases,

arbitration, or litigation.

the tax year. Compute the total

quitclaims, or otherwise disposes of the

Line 6. Enter the total number of

acreage by adding together all the

easement whether with or without

hours devoted during the tax year to

acres of land subject to all the

consideration. An easement is

monitoring, inspecting, and enforcing

easements held as of the end of the tax

released, extinguished, or terminated

conservation easements, as those

year. Do not include conservation

when it is condemned, extinguished by

terms are defined in the instruction for

easements on certified historic

court order, transferred to the land

line 5, above. Include the hours

structures. Acreage can be expressed

owner, or in any way rendered void and

devoted to this purpose by any of the

in decimal points for properties subject

unenforceable, in each case whether in

organization’s paid or unpaid staff and

to easements where the acreage

whole or in part. An easement is

by any of the organization’s agents or

consists of less than whole numbers.

alsoreleased, extinguished, or

independent contractors.

For example, two and one-half acres

terminated when all or part of the

Line 7. Enter the total amount of

can be expressed as 2.5 acres.

property subject to the easement is

expenses incurred by the organization

removed from the protection of the

Line 2c. Enter the number of

during the tax year to monitor, inspect,

conservation easements on certified

easement in exchange for the

and enforce the conservation

historic structures held by the

protection of some other property or

easements it held during the year as

cash to be used to protect some other

organization at the end of the tax year.

those terms are defined in the

property.

A certified historic structure is any

instruction for line 5.

building or structure listed in the

The categories described in the

Line 8. Answer “Yes” if each of the

National Register of Historic Places as

preceding paragraph are provided for

organization’s fa¸ c ade easements

well as any building certified as being of

convenience purposes only and are not

acquired after August 17, 2006,

historic significance to a registered

to be considered legally binding or

satisfies the requirements of sections

historic district. See section

mutually exclusive. For example, a

170(h)(4)(B)(i) and 170(h)(4)(B)(ii).

170(h)(4)(B) for special rules that apply

modification may also involve a transfer

to contributions made after August 17,

and an extinguishment, depending on

Section 170(h)(4)(B)(i) requires each

2006.

the circumstances. Use of a synonym

fa¸ c ade easement donated after August

Line 2d. Enter the number of

for any of these terms does not avoid

17, 2006, to include a restriction that

conservation easements included in

the application of the reporting

preserves the entire exterior of the

the answer to line 2c that the

requirement. For example, calling an

building, including the front, sides, rear,

organization acquired after August 17,

action a “swap” or a “boundary line

and height of the building, and to

2006.

adjustment” does not mean the action

prohibit any change in the exterior of

-2-

Instruction 990 Schedule D (Form 990) - 2011 Page 2

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