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" ... Champion Retreat was a different story. The argument was that there was just not enough in the way of conservation going on. ... "
" ... Making clear that its opinion wasn’t giving “the Pine Mountains of the world a free pass,” the Eleventh Circuit pointed out that even “after passing through the granted-in-perpetuity gateway, a conservation easement must still satisfy . . . [the] protected-in-perpetuity requirement.” To make that determination for the 2005 and 2006 easements, the Eleventh Circuit remanded the case back to the Tax Court. Even as it did so, the Court of Appeals remarked that the donee organization, the North American Land Trust (NALT), “has extensive advance-approval rights under these easement contracts. NALT is a sophisticated land-conservation organization, and we have little doubt that when it comes to negotiating conservation easements, it is well positioned and equipped to look after conservation interests.” ... "
" ... The conservation easement program is an important tool for protecting and preserving our environment. But bad-faith scammers have taken advantage of the program through abusive schemes at the expense of American taxpayer. ... "