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<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>John:<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>To illustrate what is involved in a Massachusetts Conservation
Restriction (CR), I am attaching a recorded copy of one of the CRs that our
Princeton Land Trust received. <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>The section on “Purpose” is important. Massachusetts Department
of Recreation and Conservation (DCR) and local town must be convinced that CR confers
a public benefit. In Princeton, that’s not usually a concern because every
drop of surface water in Princeton ends up in a reservoir. In other areas, approval
may not be automatic, particularly if the town in which the land is located
sees the CR has primarily benefiting the landowner by reducing the landowner’s
real estate taxes (for example, a CR on an buildable lot adjacent to the donor’s
house).<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>“Prohibited Uses” is pretty much dictated by the Mass DCR, and
has been expanded in recent years in response to problems that DCR has
encountered. Generally, I find that potential donors are in agreement with DCR’s
list of prohibited uses.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>The section of “Permitted Uses” has some room for negotiation.
In a CR that is intended to allow a seed orchard, we’d probably want to make an
explicit statement.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>A CR needs a surveyed plan (so that boundaries can be determined
and maintained).<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>A CR is a <u>permanent</u> gift. For IRS charitable deduction
purposes, an appraiser determines the value of the land without a CR, and the
value of the land with a CR. The decrease in value is a charitable gift,
provided that the donee meets IRS regulations. Gifting a CR to a qualified
charitable organization also usually results in a lower assessment of the land
for real estate taxes, although tax assessors are not automatically required to
accept the opinion of the appraiser (nor is the IRS, for that matter).<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>In contrast to the permanence of a CR, an easement can be <u>temporar</u>y
or <u>terminable</u>, according to the terms of the easement. For example, an
easement can be for a specific time (say, 30 years), and can be subject to specified
conditions of maintenance (say, remove all brush and saplings other than
chestnut trees in excess of 1” diameter). At least in theory, an easement may
also qualify for a charitable deduction, but the appraisal process if trickier
because (usually) the easement is not a permanent gift.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Incidentally, the donee organization does not participate in the
valuation of any gift (CR or easement). The donee organization does sign IRS
Form 8283 to acknowledge receipt of the gift.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Hope this helps rather than burying you under esoteric legal
principles. Good subject for discussion at January meeting.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>John<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:black'><img width=203 height=49 id="Picture_x0020_1"
src="cid:image003.jpg@01CA7334.664B6070" alt="Mirick High"><o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:"Calibri","sans-serif";
color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
font-variant:small-caps;color:#002C61'>John O. Mirick </span></b><b><span
style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#002C61'>|</span></b><span
style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#002C61'> Partner<br>
Mirick, O'Connell, DeMallie & Lougee, LLP<br>
100 Front Street <b>|</b> Worcester <b>|</b> MA <b>|</b>
01608-1477<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:#002C61'>Main: 508.791.8500<br>
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<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:#002C62'><o:p> </o:p></span></p>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:#5D7F32'>Please visit our website:<o:p></o:p></span></b></p>
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color:#002C61'><a href="http://www.mirickoconnell.com/"><span style='color:
#002C61'>www.mirickoconnell.com</span></a><o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
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<div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span
style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>
masschestnutorchards-bounces@masschestnut.org
[mailto:masschestnutorchards-bounces@masschestnut.org] <b>On Behalf Of </b>j.
meiklejohn<br>
<b>Sent:</b> Tuesday, December 01, 2009 8:38 PM<br>
<b>To:</b> Roy; masschestnutorchards@masschestnut.org<br>
<b>Subject:</b> Re: [MassChestnutOrchards] Conservation Easements<o:p></o:p></span></p>
</div>
</div>
<p class=MsoNormal><o:p> </o:p></p>
<div>
<p><span style='font-family:"Arial","sans-serif";color:black'>Roy,<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'>Thank you for
these leads. I'd definitely be interested in seeing the manual providing
no one is in pressing need for it prior to our January meeting. I
could look it over, copy what I need and bring the manual to our next
mtg. In 2010 my wife and I plan to create a CE for our property, part of
which will be for a planned MA-TACF seed orchard. If Jamie and the powers
that be approve, you may send the manual to:<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> J.
Meiklejohn<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> 183
Silver St.<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> Granville,
MA 01034<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'>In the meantime,
can you send me the link for the on-line CE manual for MA created by the
Audubon Society?<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'>Thanks,<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'>John<o:p></o:p></span></p>
<p><span style='font-family:"Arial","sans-serif";color:black'><br>
----- Original Message -----<br>
From: "Roy" <Roy@Najecki.com><br>
To: masschestnutorchards@masschestnut.org<br>
Sent: Tuesday, December 1, 2009 7:53:45 PM GMT -05:00 US/Canada Eastern<br>
Subject: [MassChestnutOrchards] Conservation Easements<br>
<br>
Last night the Narragansett Bay Research Reserve had a free 2-hour workshop <br>
at RI Dept of Environmental Management HQ in Providence on the subject of <br>
Conservation Easements. A 24-page manual was provided that has a checklist <br>
of what a good conservation easement should contain, along with a sample <br>
C.E. The appendix has a list of resources, including an on-line <br>
conservation easement manual for Massachusetts created by the Audubon <br>
Society.<br>
<br>
I have a spare copy of the manual for MATACF (who should I mail it to?). <br>
Another workshop is scheduled for Dec 10th. <br>
http://www.dem.ri.gov/news/2009/pr/1105091.htm<br>
<br>
Roy<br>
Glocester RI <br>
<br>
<br>
_______________________________________________<br>
MassChestnutOrchards mailing list<br>
MassChestnutOrchards@masschestnut.org<br>
http://mrsgale.fates.org/mailman/listinfo/masschestnutorchards<o:p></o:p></span></p>
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