What is a Land Trust?
A land trust – like the North Georgia Land Trust – is a community based, nonprofit organization that works to permanently conserve greenspace. In most cases, land trusts work with willing landowners who wish to donate their land. Land trusts also partner with landowners using a tool called a conservation agreement (also known as conservation easement) to voluntarily give up specified property development rights while retaining full ownership. Land trusts also manage or restore land once it has been conserved. In any case, it is forever.
Our Mission
The North Georgia Land Trust works with willing landowners to forever preserve their property through donation of land or placement of conservation agreement/easements. Through its protection of watersheds, vistas, farmland, and other natural habitats, the land trust enhances quality of life while providing economic benefits to communities and future generations of the North Georgia region.
LOCAL.
The North Georgia Land Trust is a community-based nonprofit with the sole purpose to permanently conserve land and create greenspace throughout the region.
Established in 2023, the formation of the trust comes at a pivotal time as commercial and residential growth sweeps across our region. While economic development enriches lives, we believe the land trust provides a positive path toward creating a healthy balance for our community.
VOLUNTARY.
The North Georgia Land Trust partners directly with willing, private landowners who are passionate about their land and want to see it preserved — forever. For many, the land’s monetary value is less important than its family legacy, its raw beauty and emotional attachment. It’s where generations have hunted and fished, children have connected with nature, and families have come together.
FOREVER.
In many cases, an owner simply donates their property to the North Georgia Land Trust, which takes on the responsibility of management and preservation. In other cases, owners use a tool called a conservation agreement/easement (while retaining ownership) to have limited use for a home, hunting, fishing, farming, or hiking trails — often for substantial tax benefits.
In all cases, it is forever. And forever is a long time.
Here’s how a conservation agreement/ easement works:
Our Partners
North Georgia Community Foundation
(our fiscal sponsor)
Partner with us
Would you like to protect your land? Are you an estate owner or landowner in a family partnership? Whether you’re a farmer, hunter, or you simply enjoy being surrounded by nature – there’s something special about it. Something worth protecting.
We live in a constantly changing world. The pressures facing your land today – and in the future – can make it challenging to maintain your land without compromising what you love most about it.
Landowners please click here: Land Donation PDF and Conservation Agreement PDF
Tax Incentives
The North Georgia Land Trust helps landowners protect their land’s precious natural resources while preserving more of our beautiful public surroundings. By donating your land OR establishing a conservation agreement/easement, you can make a permanent impact on its future, preserve the qualities you value most, and secure favorable tax incentives.
Example: When a landowner donates land to a 501c3 land trust, the landowner can deduct the fair market value of the land from his or her federal taxes. The amount of the deduction depends on how long the landowner has held the property. For donations of land held for a year or more, the deduction is capped at 30% of the landowner’s Adjusted Gross Income (AGI). For donations of land held for less than a year, the deduction is capped at 50% of the Adjusted Gross Income (AGI). If the fair market value of the land exceeds these caps, the excess contribution can be carried forward for up to 5 tax years until the full contribution has been deducted.
Please refer to IRS Publication 526 for more information.
Example: A landowner earning $50,000 a year who donated a $1 million conservation easement could deduct $25,000 (50% of income) for the year of the donation and for each of an additional 15 years. This would result in a total of $400,000 in deductions.
If the landowner is a farmer, he or she can deduct $50,000 (100% of income) in the first year and then for each of the following 15 years, realizing a maximum of $800,000 in deductions.
This information does not constitute tax or legal advice. The North Georgia Land Trust recommends interested landowners consult their legal attorney or tax advisor to evaluate financial considerations for their specific situations.
Why are we so passionate?
Why are we so passionate about a land trust for North Georgia?
Look around you. On nearly every corner and highway, you’ll see rapid development – trees cut down, land graded and cleared, lakes and streams impacted.
Is all this necessarily bad? No, it’s economic development creating jobs and helping North Georgia families. . . .
But shouldn’t there be an equally important goal to help conserve greenspace for future generations of our families to enjoy? We believe both development and conservation can happen together.
At the North Georgia Land Trust, we are passionately recruiting and building an organization of local landowners, local donors, businesses, and other like-minded individuals who support our primary goals: To protect, hold, promote, educate, and organize more greenspace in North Georgia . . . forever.
How can you help?
If you are a landowner interested in keeping your property green forever – or limiting its development – give us a call. We can discuss several ways for you to voluntarily partner with us – and also potentially benefit from tax deductions.
Join our passion to preserve greenspace
If you just have an interest in seeing and enjoying more greenspace, you can become a member supporter of North Georgia Land Trust (ask your friends, too!). To get started, simply click here – or the Donate button at the top of this website –and please consider an ongoing yearly donation. All donations are tax deductible.
For more information, call us at 770-540-5373
Looking ahead, as we grow and raise funding from member supporters like you, we look to purchase additional key properties, support the work of the North Georgia Land Trust and our volunteers, and conserve more greenspace across our region . . . forever.
And forever is a long time.
Sincerely,
Brent Hoffman
Founder, Chairman
North Georgia Land Trust
Our Board
Community leaders with a heart for North Georgia
From left to right:
RK Whitehead
businessman
Wes Robinson
attorney
Phil Bonelli
farmer and businessman
Dixie Truelove
farmer
John Vardeman
marketing professional
Brent Hoffman
founder and chairman
Our Goals
The North Georgia Land Trust is exclusively devoted to charitable purposes with the overarching goal of conserving land for the benefit of the public. These benefits include the protection of habitats for native plants and animals, improving water and air quality, and maintaining distinctive scenic areas such as streams and forests that define our North Georgia region.
In our formation years as an organization, we are focused on:
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Protecting 1,000 acres over the next two years
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Building a $2 million endowment by 2030
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Educating the public and generating interest among landowners
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Growing our reputation as a respected, trusted, and successful nonprofit land trust
Recognizing Our Donors
Founding Members
Founding Members of the North Georgia Land Trust have contributed a minimum of $5,000:
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Nancy and Frank Norton, Jr
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Dixie Truelove and Mike Smith
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Laura and R.K. Whitehead
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Joe Smithson in memory of Jim Smithson
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Paula and Brent Hoffman
New Donors
Our New Donors to the North Georgia Land Trust:
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Benjie and Marsha Hopkins
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Phil Bonelli
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Wes Robinson
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Steve Gillroy
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Dena Manzo
How To Help
Every penny donated goes to saving and promoting greenspace in North Georgia.
The North Georgia Land Trust is working to protect farms, forests, lakes, parks and vistas for the benefit of all people. Every acre we conserve keeps North Georgia healthy and provides more places for everyone to get outdoors. Your donation fuels the North Georgia Land Trust and helps us protect the land we need and love, forever . . .
And forever is a long time!
Have Questions?
Here Are Some Answers.
What is a land trust?
A land trust is a nonprofit organization that, as all or part of its mission, actively works to conserve land by: Acquiring land or conservation easements through donation or purchase (or assisting with their acquisition), and/or stewarding/managing land or conservation easement
What is a conservation easement?
A conservation easement is a legally binding covenant between a landowner and an organization such as the North Georgia Land Trust. The covenant protects the natural and scenic features of the property by restricting selected uses such as development. A conservation easement can cover all or part of a property. It is also permanent and remains in effect when the land is sold or inherited. Conservation easements are appealing to some landowners because they are lasting, long-term agreements that can be crafted with a high degree of flexibility.
What are the benefits of conservation easements?
Conservation easements allow people to protect the land they love. They are the number one tool available for protecting privately owned land. All conservation easements must provide public benefits, such as water quality, farm and ranch land preservation, scenic views, wildlife habitat, outdoor recreation, education, and historic preservation.
How does a conservation easement restrict use of the land?
That depends on what you’re trying to protect. If you’re placing land under easement, you can work with your land trust to decide on terms that are right for the land and right for you.
For example, if it’s important to you to be able to build a home on the land or to subdivide your property, you may be able to reserve those rights — as long as you’re still protecting important conservation values (such as productive farmland or wildlife habitat). You can use an easement to protect your whole property or part of it.
While every easement is unique, there are a few general rules. Farming and ranching are usually permitted. Development is almost always limited. Surface mining is almost always off-limits. While some easements require public access, many do not.
Can I sell a conservation easement?
Most conservations easements are donated. But if your land has a very high conservation value, your land trust may be willing to raise funds to purchase an easement. In particular, a number of federal, state, and local programs provide funding to purchase easements on farm and ranch land.
Can a land trust help with my taxes?
Donating land or interests in land, including conservation easements, can result in a reduction in property taxes as well as estate and federal income tax benefits. If you are interested in realizing a tax benefit as part of a conservation transaction with the North Georgia Land Trust, you should consult your tax advisor or attorney for guidance.
Can a conservation easement reduce my income taxes?
A conservation easement donation can result in significant tax benefits, if it meets the requirements of federal law. It may lower your federal income tax, because you can claim the value of the easement as a tax-deductible charitable donation. It may also lower your state income tax, depending on your state laws.
Can a conservation easement help with estate planning?
Yes. Often, one of the biggest advantages of a conservation easement is that it helps you pass on your land to the next generation. A conservation easement helps you plan for the future of the land and it can significantly lower your estate taxes.
Are conservation easements permanent?
In most cases, yes. Most easements “run with the land,” meaning that all not only the original owner but all owners that come after them are subject to the easement. A few conservation programs use temporary easements — but only permanent conservation easements qualify for income and estate tax benefits.
How much land is protected by conservation easements?
More every year! Conservation easements are becoming very popular, in part because of their flexibility working with landowners to achieve their goals. As of 2020, more than 20 million acres in the United States were protected by state and local land trust through conservation easements.
How do I put a conservation easement on my land?
Start by talking with a land trust in your community. Get to know the land trust, to see if they are a good fit for your project. Talk to the land trust about the conservation values you want to protect and how you want to use the land. Be sure to talk with family members as you consider your conservation options. This is a big decision, so it’s important to consult with your attorney and financial advisors, too.
Do I need to make a stewardship contribution?
It depends. When a land trust agrees to hold a conservation easement, they take on significant stewardship responsibilities. Most land trusts maintain a stewardship fund to make sure they’ll be able to carry out these responsibilities. Often, land trusts ask easement donors to contribute to this fund. But, usually, the amount of the stewardship contribution is more than offset by the tax incentives for donating the easement.
What is the role of the land trust?
It’s the land trust’s job to make sure that the restrictions described in the easement are actually carried out. To do this, the land trust monitors the property on a regular basis, typically once a year. The land trust will work with you and all future landowners to make sure that activities on the land are consistent with the easement. If necessary, the land trust is responsible for taking legal action to enforce the easement.
Who is the North Georgia Land Trust?
The North Georgia Land Trust is a community-based nonprofit with the sole purpose to permanently conserve land and create greenspace throughout the region.
Established in 2023, the North Georgia Land Trust partners directly with willing, private landowners who are passionate about their land and want to see it preserved – forever – and for future generations to enjoy.