By partnering directly with The Land Trust Alliance (LTA), the mother of all land trust coalitions with more than 1,000 land trust members, The Moore Charitable Foundation aims to increase the pace, quality and permanence of land conservation through persuasive advocacy and real policy change. Over three decades, this partnership has helped the LTA educate members of Congress around supporting tax measures and conservation funding that have significantly advanced land protection. Now more than 50 million acres of land have been conserved in America through this combination of land protection mechanisms and funding sources.
In 2015, thanks in very large part to LTA pressure and policy work, Congress enacted one of the most powerful conservation measures in decades: the enhanced federal tax incentive for conservation easement donations. Reflecting tremendous bipartisan support that highlights a national commitment to natural lands and the preservation of open spaces, the incentive advanced through Congress as part of the America Gives More Act, a package of incentives to encourage charitable giving. The White House issued a formal endorsement of the tax and spending bills, specifically citing the tax incentives for charities as one reason for supporting the package.
Due to government budget deficits and a partisan divide on fiscal policy, there are ongoing threats to the land conservation incentives and programs in America. With support from The Moore Charitable Foundation, the Alliance continues to focused on building an increased, and more effective and engaged land trust community that is deeply involved in policymaking at all levels of government.
Raising the deduction donors can take for donating a conservation easement to 50%, from 30%, of his or her annual income;
Extending the carry-forward period for a donor to take a tax deduction for a conservation agreement to 15 years from 5 years; and
Allowing qualifying farmers and ranchers to deduct up to 100% of their income, increased from 50%.