Instructions For Schedule D 990 (Page 2 of 6) in pdf

value of contributions during the year to

historic structures held by the

released, extinguished, or terminated

all other similar funds or accounts held

organization at the end of the tax year.

when all or part of the property subject

by the organization.

to the easement is removed from the

A certified historic structure is any

protection of the easement in exchange

building or structure listed in the

Line 3. Report in column (a) the

for the protection of some other property

National Register of Historic Places as

aggregate value of grants made during

or cash to be used to protect some

well as any building certified as being of

the year from all donor advised funds

other property.

historic significance to a registered

and in column (b) the aggregate value of

historic district. See section

The categories described in the

grants made during the year from all

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

preceding paragraph are provided for

other similar funds or accounts held by

to contributions made after August 17,

convenience purposes only and aren't

the organization. Report both grants

2006.

to be considered legally binding or

outside the organization and transfers

mutually exclusive. For example, a

within the organization.

Line 2d. Enter the number of

modification may also involve a transfer

conservation easements included in

Line 4. Report in column (a) the

and an extinguishment, depending on

the answer to line 2c that the

aggregate value at the end of the year of

the circumstances. Use of a synonym

organization acquired after August 17,

all donor advised funds and in column

for any of these terms doesn't avoid the

2006, and not on a historic structure

(b) the aggregate value at the end of the

application of the reporting requirement.

listed in the National Register.

year of all other similar funds or

For example, calling an action a “swap”

accounts held by the organization.

Line 3. To be eligible for a federal

or a “boundary line adjustment” doesn't

charitable income tax deduction for the

mean the action isn't also a

Part II. Conservation

donation of a conservation easement to

modification, transfer, or

Easements

a qualified organization, the easement

extinguishment.

must be granted in perpetuity. For

Complete Part II if the organization

Line 4. Enter the total number of states

purposes of maintaining its tax

answered “Yes” on Form 990, Part IV,

where property is located and subject to

exemption, the recipient tax-exempt

line 7.

a conservation easement held by the

organization generally must protect the

organization during the tax year.

In addition to reporting on

conservation easements it holds in

conservation easements, also report

Line 5. A qualified organization must

perpetuity.

in Part II other interests in real property

have a commitment to protect the

Enter the total number of

that under state law have attributes

conservation purposes of the easement,

conservation easements held by the

similar to a conservation easement and

and have the resources to enforce the

organization that were modified,

are established for the purpose of

restrictions. Report whether the

transferred, released, extinguished, or

conservation and preservation (for

organization has a written policy or

terminated, in whole or in part, during

example, certain restrictive covenants

policies about how the organization will

the tax year. For example, if two

and equitable servitudes). Don't report

monitor, inspect, and handle violations,

easements were modified and one

utility easements.

and how it will enforce conservation

easement was terminated during the tax

easements. If “Yes,” briefly summarize

year, enter the number 3.

Line 1. Check the box for the purpose

such policy or policies in Part XIII. Also,

or purposes for which the organization

For each easement modified,

indicate whether such policy or policies

held the easement(s) during the tax

transferred, released, extinguished, or

are reflected in the organization's

year. Check all that apply.

terminated, in whole or in part, explain

easement documents. Monitoring

the changes in Part XIII. Tax exemption

Line 2. Provide an answer for each

means the organization investigates the

may be undermined by the modification,

item.

use or condition of the real property

transfer, release, extinguishment, or

restricted by the easement to determine

Line 2a. Enter the total number of

termination of an easement.

if the property owner is adhering to the

conservation easements held by the

For purposes of this Schedule D

restrictions imposed by the terms of the

organization at the end of the tax year.

reporting requirement, an easement is

easement to ensure the conservation

This shouldn't be an estimate or a

modified when its terms are amended or

purpose of the easement is being

rounded number.

altered in any manner. For example, if

achieved. Inspection means an onsite

the deed of easement is amended to

visit to observe the property to carry out

Line 2b. Enter the total acreage

increase the amount of land subject to

a monitoring purpose. Enforcement of

restricted by conservation easements

the easement or to add, alter, or remove

an easement means action taken by the

held by the organization at the end of

restrictions regarding the use of the

organization after it discovers a violation

the tax year. Compute the total acreage

property subject to the easement, the

to compel a property owner to adhere to

by adding together all the acres of land

easement is modified. An easement is

the terms of the conservation easement.

subject to all the easements held as of

transferred if, for example, the

Such activities can include

the end of the tax year. Don't include

organization assigns, sells, releases,

communications with the property

conservation easements on certified

quitclaims, or otherwise disposes of the

historic structures. Acreage can be

owner explaining his or her obligations

easement whether with or without

expressed in decimal points for

with respect to the easement,

consideration. An easement is released,

properties subject to easements where

arbitration, or litigation.

extinguished, or terminated when it is

the acreage consists of less than whole

Line 6. Enter the total number of hours

condemned, extinguished by court

numbers. For example, two and

devoted during the tax year to

order, transferred to the land owner, or

one-half acres can be expressed as 2.5

monitoring, inspecting, handling

in any way rendered void and

acres.

violations, and enforcing conservation

unenforceable, in each case whether in

easements, as those terms are defined

Line 2c. Enter the number of

whole or in part. An easement is also

in the instructions for line 5, above.

conservation easements on certified

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2016 Instructions for Schedule D (Form 990)

Instructions For Schedule D 990 Page 2

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