Successful cross-border conservation transactions require an understanding of tax laws, real estate practices, and conservation procedures from both countries. For more than a decade, American Friends of Canadian Conservation (AFCC) and its partners have invested in learning how to correctly navigate this bi-national process, and we share what we learn through the resources below.
SAVE SOME GREEN: A Handbook for US Taxpayers
Definitive information on the bi-national incentives for conserving Canada’s natural heritage, written for US taxpayers and the lawyers, accountants, and financial planners who advise them.
Professional Services Provider Network
A cross-border gift raises legal, tax, appraisal, and estate planning questions on both sides of the border. This directory helps landowners find professionals experienced in these transactions, in Canada and the US.
Our provider directory and application are coming soon. In the meantime, email us at info@conservecanada.org for a referral.
Fact Sheets
Fact Sheet for Prospective Donors of Conservation Gifts
An introduction to cross-border conservation transactions, the tax benefits, and American Friends, written for landowners.
Fact Sheet for Land Conservation Organizations
The fundamentals of cross-border conservation for Canadian entities interested in protecting land owned by US taxpayers.
Fact Sheet for Land Owner / Donor Advisors
For attorneys, accountants, and estate planners: the substantial tax benefits, and the Canadian capital gains issues, involved in gifts of Canadian land.
Fact Sheet for Donating Securities
How to donate appreciated securities to American Friends and recommend a grant to a Canadian conservation organization.
Fact Sheet for Appraisers
Guidance on ordering, preparing, and reviewing an appraisal that meets IRS requirements for a conservation gift.
Obtaining Recognition as a Publicly-supported Charity in the U.S.
Why IRS recognition matters for Canadian organizations, the benefits, and the process.
Available only to American Friends’ supporters and partners.
Obtaining Clearance from Canada Revenue Agency (CRA) for Cross-Border Gifts
The CRA clearance concept and process when a US taxpayer transfers Canadian land or an interest such as a conservation easement.
Available only to American Friends’ supporters and partners.
Other
Cross-border Conservation Workshop at the Canadian Land Trust Summit
American Friends’ workshop presentation on cross-border conservation.
Sample Appraiser Declaration
Template declaration language appraisers can use to meet IRS requirements for conservation easement valuations.
Ecological Gifts Program, Environment and Climate Change Canada
Canadian tax incentives for preserving ecologically significant properties.
IRS Section 170(h)
The US tax code provision governing qualified conservation contributions.
4202 Meridian St, Ste 105-378
Bellingham, WA 98226
Robert Orland, Director of Conservation:
(519) 241-4022
E-mail: info@conservecanada.org
Save Some Green
