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tures, land association with historic buildings, etc.
2. Public access, fishing, and hunting remain under the complete control of the private landowner and, at his discretion, may be prohibited.
3. It is flexible to the landowner's wishes. It is the owner’s decision as to the amount of land to be placed under easement and the particular restrictions to be placed on the land, if accepted by the Virginia Outdoors Foundation, though its Trustees have not generally accepted an Easement on less than 50 acre tracts of property.
4. It offers immediate and long range financial benefits to the landowner.
5. It is perpetual, and the land is permanently preserved exactly as the landowner wished when putting it under easement.
Q. What are the financial benefits to the landowner?
A. Federal income tax advantages. The donation of an easement is considered to be a charitable contribution and is treated as such on the landowner’s state and federal income tax returns. The value of the donation is equal to the difference between the appraised value of the land before the easeBuilding?
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