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Title 26. Internal Revenue
Chapter I. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Subchapter A. INCOME TAX
Part 1. INCOME TAXES
Subjgrp 2. Tax on Corporations
Section 1.170A-14. Qualified conservation contributions.
26 CFR § 1.170A-14 - Qualified conservation contributions.
§ 1.170A-14 Qualified conservation contributions.
(a) Qualified conservation contributions. A deduction under section 170 is generally not allowed for a charitable contribution of any interest in property that consists of less than the donor's entire interest in the property other than certain transfers in trust (see § 1.170A-6 relating to charitable contributions in trust and § 1.170A-7 relating to contributions not in trust of partial interests in property). However, a deduction may be allowed under section 170(f)(3)(B)(iii) for the value of a qualified conservation contribution if the requirements of this section are met. A qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes. To be eligible for a deduction under this section, the conservation purpose must be protected in perpetuity.
(b) Qualified real property interest -
(1) Entire interest of donor other than qualified mineral interest.
(i) The entire interest of the donor other than a qualified mineral interest is a qualified real property interest. A qualified mineral interest is the donor's interest in subsurface oil, gas, or other minerals and the right of access to such minerals.
(ii) A real property interest shall not be treated as an entire interest other than a qualified mineral interest by reason of section 170(h)(2)(A) and this paragraph (b)(1) if the property in which the donor's interest exists was divided prior to the contribution in order to enable the donor to retain control of more than a qualified mineral interest or to reduce the real property interest donated. See Treasury regulations § 1.170A-7(a)(2)(i). An entire interest in real property may consist of an undivided interest in the property. But see section 170(h)(5)(A) and the regulations thereunder (relating to the requirement that the conservation purpose which is the subject of the donation must be protected in perpetuity). Minor interests, such as rights-of-way, that will not interfere with the conservation purposes of the donation, may be transferred prior to the conservation contribution without affecting the treatment of a property interest as a qualified real property interest under this paragraph (b)(1).
(2) Perpetual conservation restriction. A "perpetual conservation restriction" is a qualified real property interest. A "perpetual conservation restriction" is a restriction granted in perpetuity on the use which may be made of real property - including, an easement or other interest in real property that under state law has attributes similar to an easement (e.g., a restrictive covenant or equitable servitude). For purposes of this section, the terms easement, conservation restriction, and perpetual conservation restriction have the same meaning. The definition of perpetual conservation restriction under this paragraph (b)(2) is not intended to preclude the deductibility of a donation of affirmative rights to use a land or water area under § 1.170A-13(d)(2). Any rights reserved by the donor in the donation of a perpetual conservation restriction must conform to the requirements of this section. See e.g., paragraph (d)(4)(ii), (d)(5)(i), (e)(3), and (g)(4) of this section.
(c) Qualified organization -
(1) Eligible donee. To be considered an eligible donee under this section, an organization must be a qualified organization, have a commitment to protect the conservation purposes of the donation, and have the resources to enforce the restrictions. A conservation group organized or operated primarily or substantially for one of the conservation purposes specified in section 170(h)(4)(A) will be considered to have the commitment required by the preceding sentence. A qualified organization need not set aside funds to enforce the restrictions that are the subject of the contribution. For purposes of this section, the term qualified organization means:
(i) A governmental unit described in section 170(b)(1)(A)(v);
(ii) An organization described in section 170(b)(1)(A)(vi);
(iii) A charitable organization described in section 501(c)(3) that meets the public support test of section 509(a)(2);
(iv) A charitable organization described in section 501(c)(3) that meets the requirements of section 509(a)(3) and is controlled by an organization described in paragraphs (c)(1) (i), (ii), or (iii) of this section.
(2) Transfers by donee. A deduction shall be allowed for a contribution under this section only if in the instrument of conveyance the donor prohibits the donee from subsequently transferring the easement (or, in the case of a remainder interest or the reservation of a qualified mineral interest, the property), whether or not for consideration, unless the donee organization, as a condition of the subsequent transfer, requires that the conservation purposes which the contribution was originally intended to advance continue to be carried out. Moreover, subsequent transfers must be restricted to organizations qualifying, at the time of the subsequent transfer, as an eligible donee under paragraph (c)(1) of this section. When a later unexpected change in the conditions surrounding the property that is the subject of a donation under paragraph (b)(1), (2), or (3) of this section makes impossible or impractical the continued use of the property for conservation purposes, the requirement of this paragraph will be met if the property is sold or exchanged and any proceeds are used by the donee organization in a manner consistent with the conservation purposes of the original contribution. In the case of a donation under paragraph (b)(3) of this section to which the preceding sentence applies, see also paragraph (g)(5)(ii) of this section.
(d) Conservation purposes -
(1) In general. For purposes of section 170(h) and this section, the term conservation purposes means -
(i) The preservation of land areas for outdoor recreation by, or the education of, the general public, within the meaning of paragraph (d)(2) of this section,
(ii) The protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem, within the meaning of paragraph (d)(3) of this section,
(iii) The preservation of certain open space (including farmland and forest land) within the meaning of paragraph (d)(4) of this section, or
(iv) The preservation of a historically important land area or a certified historic structure, within the meaning of paragraph (d)(5) of this section.
(2) Recreation or education -
(i) In general. The donation of a qualified real property interest to preserve land areas for the outdoor recreation of the general public or for the education of the general public will meet the conservation purposes test of this section. Thus, conservation purposes would include, for example, the preservation of a water area for the use of the public for boating or fishing, or a nature or hiking trail for the use of the public.
(ii) Access. The preservation of land areas for recreation or education will not meet the test of this section unless the recreation or education is for the substantial and regular use of the general public.
(3) Protection of environmental system -
(i) In general. The donation of a qualified real property interest to protect a significant relatively natural habitat in which a fish, wildlife, or plant community, or similar ecosystem normally lives will meet the conservation purposes test of this section. The fact that the habitat or environment has been altered to some extent by human activity will not result in a deduction being denied under this section if the fish, wildlife, or plants continue to exist there in a relatively natural state. For example, the preservation of a lake formed by a man-made dam or a salt pond formed by a man-made dike would meet the conservation purposes test if the lake or pond were a nature feeding area for a wildlife community that included rare, endangered, or threatened native species.
(ii) Significant habitat or ecosystem. Significant habitats and ecosystems include, but are not limited to, habitats for rare, endangered, or threatened species of animal, fish, or plants; natural areas that represent high quality examples of a terrestrial community or aquatic community, such as islands that are undeveloped or not intensely developed where the coastal ecosystem is relatively intact; and natural areas which are included in, or which contribute to, the ecological viability of a local, state, or national park, nature preserve, wildlife refuge, wilderness area, or other similar conservation area.
(iii) Access. Limitations on public access to property that is the subject of a donation under this paragraph (d)(3) shall not render the donation nondeductible. For example, a restriction on all public access to the habitat of a threatened native animal species protected by a donation under this paragraph (d)(3) would not cause the donation to be nondeductible.
(4) Preservation of open space -
(i) In general. The donation of a qualified real property interest to preserve open space (including farmland and forest land) will meet the conservation purposes test of this section if such preservation is -
(A) Pursuant to a clearly delineated Federal, state, or local governmental conservation policy and will yield a significant public benefit, or
(B) For the scenic enjoyment of the general public and will yield a significant public benefit.
An open space easement donated on or after December 18, 1980, must meet the requirements of section 170(h) in order to be deductible.
(ii) Scenic enjoyment -
(A) Factors. A contribution made for the preservation of open space may be for the scenic enjoyment of the general public. Preservation of land may be for the scenic enjoyment of the general public if development of the property would impair the scenic character of the local rural or urban landscape or would interfere with a scenic panorama that can be enjoyed from a park, nature preserve, road, waterbody, trail, or historic structure or land area, and such area or transportation way is open to, or utilized by, the public. "Scenic enjoyment" will be evaluated by considering all pertinent facts and circumstances germane to the contribution. Regional variations in topography, geology, biology, and cultural and economic conditions require flexibility in the application of this test, but do not lessen the burden on the taxpayer to demonstrate the scenic characteristics of a donation under this paragraph. The application of a particular objective factor to help define a view as scenic in one setting may in fact be entirely inappropriate in another setting. Among the factors to be considered are:
(1) The compatibility of the land use with other land in the vicinity;
(2) The degree of contrast and variety provided by the visual scene;
(3) The openness of the land (which would be a more significant factor in an urban or densely populated setting or in a heavily wooded area);
(4) Relief from urban closeness;
(5) The harmonious variety of shapes and textures;
(6) The degree to which the land use maintains the scale and character of the urban landscape to preserve open space, visual enjoyment, and sunlight for the surrounding area;
(7) The consistency of the proposed scenic view with a methodical state scenic identification program, such as a state landscape inventory; and
(8) The consistency of the proposed scenic view with a regional or local landscape inventory made pursuant to a sufficiently rigorous review process, especially if the donation is endorsed by an appropriate state or local governmental agency.
(B) Access. To satisfy the requirement of scenic enjoyment by the general public, visual (rather than physical) access to or across the property by the general public is sufficient. Under the terms of an open space easement on scenic property, the entire property need not be visible to the public for a donation to qualify under this section, although the public benefit from the donation may be insufficient to qualify for a deduction if only a small portion of the property is visible to the public.
(iii) Governmental conservation policy -
(A) In general. The requirement that the preservation of open space be pursuant to a clearly delineated Federal, state, or local governmental policy is intended to protect the types of property identified by representatives of the general public as worthy of preservation or conservation. A general declaration of conservation goals by a single official or legislative body is not sufficient. However, a governmental conservation policy need not be a certification program that identifies particular lots or small parcels of individually owned property. This requirement will be met by donations that further a specific, identified conservation project, such as the preservation of land within a state or local landmark district that is locally recognized as being significant to that district; the preservation of a wild or scenic river, the preservation of farmland pursuant to a state program for flood prevention and control; or the protection of the scenic, ecological, or historic character of land that is contiguous to, or an integral part of, the surroundings of existing recreation or conservation sites. For example, the donation of a perpetual conservation restriction to a qualified organization pursuant to a formal resolution or certification by a local governmental agency established under state law specifically identifying the subject property as worthy of protection for conservation purposes will meet the requirement of this paragraph. A program need not be funded to satisfy this requirement, but the program must involve a significant commitment by the government with respect to the conservation project. For example, a governmental program according preferential tax assessment or preferential zoning for certain property deemed worthy of protection for conservation purposes would constitute a significant commitment by the government.
(B) Effect of acceptance by governmental agency. Acceptance of an easement by an agency of the Federal Government or by an agency of a state or local government (or by a commission, authority, or similar body duly constituted by the state or local government and acting on behalf of the state or local government) tends to establish the requisite clearly delineated governmental policy, although such acceptance, without more, is not sufficient. The more rigorous the review process by the governmental agency, the more the acceptance of the easement tends to establish the requisite clearly delineated governmental policy. For example, in a state where the legislature has established an Environmental Trust to accept gifts to the state which meet certain conservation purposes and to submit the gifts to a review that requires the approval of the state's highest officials, acceptance of a gift by the Trust tends to establish the requisite clearly delineated governmental policy. However, if the Trust merely accepts such gifts without a review process, the requisite clearly delineated governmental policy is not established.
(C) Access. A limitation on public access to property subject to a donation under this paragraph (d)(4)(iii) shall not render the deduction nondeductible unless the conservation purpose of the donation would be undermined or frustrated without public access. For example, a donation pursuant to a governmental policy to protect the scenic character of land near a river requires visual access to the same extent as would a donation under paragraph (d)(4)(ii) of this section.
(iv) Significant public benefit -
(A) Factors. All contributions made for the preservation of open space must yield a significant public benefit. Public benefit will be evaluated by considering all pertinent facts and circumstances germane to the contribution. Factors germane to the evaluation of public benefit from one contribution may be irrelevant in determining public benefit from another contribution. No single factor will necessarily be determinative. Among the factors to be considered are:
(1) The uniqueness of the property to the area;
(2) The intensity of land development in the vicinity of the property (both existing development and foreseeable trends of development);
(3) The consistency of the proposed open space use with public programs (whether Federal, state or local) for conservation in the region, including programs for outdoor recreation, irrigation or water supply protection, water quality maintenance or enhancement, flood prevention and control, erosion control, shoreline protection, and protection of land areas included in, or related to, a government approved master plan or land management area;
(4) The consistency of the proposed open space use with existing private conservation programs in the area, as evidenced by other land, protected by easement or fee ownership by organizations referred to in § 1.170A-14(c)(1), in close proximity to the property;
(5) The likelihood that development of the property would lead to or contribute to degradation of the scenic, natural, or historic character of the area;
(6) The opportunity for the general public to use the property or to appreciate its scenic values;
(7) The importance of the property in preserving a local or regional landscape or resource that attracts tourism or commerce to the area;
(8) The likelihood that the donee will acquire equally desirable and valuable substitute property or property rights;
(9) The cost to the donee of enforcing the terms of the conservation restriction;
(10) The population density in the area of the property; and
(11) The consistency of the proposed open space use with a legislatively mandated program identifying particular parcels of land for future protection.
(B) Illustrations. The preservation of an ordinary tract of land would not in and of itself yield a significant public benefit, but the preservation of ordinary land areas in conjunction with other factors that demonstrate significant public benefit or the preservation of a unique land area for public employment would yield a significant public benefit. For example, the preservation of a vacant downtown lot would not by itself yield a significant public benefit, but the preservation of the downtown lot as a public garden would, absent countervailing factors, yield a significant public benefit. The following are other examples of contributions which would, absent countervailing factors, yield a significant public benefit: The preservation of farmland pursuant to a state program for flood prevention and control; the preservation of a unique natural land formation for the enjoyment of the general public; the preservation of woodland along a public highway pursuant to a government program to preserve the appearance of the area so as to maintain the scenic view from the highway; and the preservation of a stretch of undeveloped property located between a public highway and the ocean in order to maintain the scenic ocean view from the highway.
(v) Limitation. A deduction will not be allowed for the preservation of open space under section 170(h)(4)(A)(iii), if the terms of the easement permit a degree of intrusion or future development that would interfere with the essential scenic quality of the land or with the governmental conservation policy that is being furthered by the donation. See § 1.170A-14(e)(2) for rules relating to inconsistent use.
(vi) Relationship of requirements -
(A) Clearly delineated governmental policy and significant public benefit. Although the requirements of "clearly delineated governmental policy" and "significant public benefit" must be met independently, for purposes of this section the two requirements may also be related. The more specific the governmental policy with respect to the particular site to be protected, the more likely the governmental decision, by itself, will tend to establish the significant public benefit associated with the donation. For example, while a statute in State X permitting preferential assessment for farmland is, by definition, governmental policy, it is distinguishable from a state statute, accompanied by appropriations, naming the X River as a valuable resource and articulating the legislative policy that the X River and the relatively natural quality of its surrounding be protected. On these facts, an open space easement on farmland in State X would have to demonstrate additional factors to establish "significant public benefit." The specificity of the legislative mandate to protect the X River, however, would by itself tend to establish the significant public benefit associated with an open space easement on land fronting the X River.
(B) Scenic enjoyment and significant public benefit. With respect to the relationship between the requirements of "scenic enjoyment" and "significant public benefit," since the degrees of scenic enjoyment offered by a variety of open space easements are subjective and not as easily delineated as are increasingly specific levels of governmental policy, the significant public benefit of preserving a scenic view must be independently established in all cases.
(C) Donations may satisfy more than one test. In some cases, open space easements may be both for scenic enjoyment and pursuant to a clearly delineated governmental policy. For example, the preservation of a particular scenic view identified as part of a scenic landscape inventory by a rigorous governmental review process will meet the tests of both paragraphs (d)(4)(i)(A) and (d)(4)(i)(B) of this section.
(5) Historic preservation -
(i) In general. The donation of a qualified real property interest to preserve an historically important land area or a certified historic structure will meet the conservation purposes test of this section. When restrictions to preserve a building or land area within a registered historic district permit future development on the site, a deduction will be allowed under this section only if the terms of the restrictions require that such development conform with appropriate local, state, or Federal standards for construction or rehabilitation within the district. See also, § 1.170A-14(h)(3)(ii).
(ii) Historically important land area. The term historically important land area includes:
(A) An independently significant land area including any related historic resources (for example, an archaeological site or a Civil War battlefield with related monuments, bridges, cannons, or houses) that meets the National Register Criteria for Evaluation in 36 CFR 60.4 (Pub. L. 89-665, 80 Stat. 915);
(B) Any land area within a registered historic district including any buildings on the land area that can reasonably be considered as contributing to the significance of the district; and
(C) Any land area (including related historic resources) adjacent to a property listed individually in the National Register of Historic Places (but not within a registered historic district) in a case where the physical or environmental features of the land area contribute to the historic or cultural integrity of the property.
(iii) Certified historic structure. The term certified historic structure, for purposes of this section, means any building, structure or land area which is -
(A) Listed in the National Register, or
(B) Located in a registered historic district (as defined in section 48(g)(3)(B)) and is certified by the Secretary of the Interior (pursuant to 36 CFR 67.4) to the Secretary of the Treasury as being of historic significance to the district.
A structure for purposes of this section means any structure, whether or not it is depreciable. Accordingly easements on private residences may qualify under this section. In addition, a structure would be considered to be a certified historic structure if it were certified either at the time the transfer was made or at the due date (including extensions) for filing the donor's return for the taxable year in which the contribution was made.
(iv) Access.
(A) In order for a conservation contribution described in section 170(h)(4)(A)(iv) and this paragraph (d)(5) to be deductible, some visual public access to the donated property is required. In the case of an historically important land area, the entire property need not be visible to the public for a donation to qualify under this section. However, the public benefit from the donation may be insufficient to qualify for a deduction if only a small portion of the property is so visible. Where the historic land area or certified historic structure which is the subject of the donation is not visible from a public way (e.g., the structure is hidden from view by a wall or shrubbery, the structure is too far from the public way, or interior characteristics and features of the structure are the subject of the easement), the terms of the easement must be such that the general public is given the opportunity on a regular basis to view the characteristics and features of the property which are preserved by the easement to the extent consistent with the nature and condition of the property.
(B) Factors to be considered in determining the type and amount of public access required under paragraph (d)(5)(iv)(A) of this section include the historical significance of the donated property, the nature of the features that are the subject of the easement, the remoteness or accessibility of the site of the donated property, the possibility of physical hazards to the public visiting the property (for example, an unoccupied structure in a dilapidated condition), the extent to which public access would be an unreasonable intrusion on any privacy interests of individuals living on the property, the degree to which public access would impair the preservation interests which are the subject of the donation, and the availability of opportunities for the public to view the property by means other than visits to the site.
(C) The amount of access afforded the public by the donation of an easement shall be determined with reference to the amount of access permitted by the terms of the easement which are established by the donor, rather than the amount of access actually provided by the donee organization. However, if the donor is aware of any facts indicating that the amount of access that the donee organization will provide is significantly less than the amount of access permitted under the terms of the easement, then the amount of access afforded the public shall be determined with reference to this lesser amount.
(v) Examples. The provisions of paragraph (d)(5)(iv) of this section may be illustrated by the following examples:
Example 1.
A and his family live in a house in a certified historic district in the State of X. The entire house, including its interior, has architectural features representing classic Victorian period architecture. A donates an exterior and interior easement on the property to a qualified organization but continues to live in the house with his family. A's house is surrounded by a high stone wall which obscures the public's view of it from the street. Pursuant to the terms of the easement, the house may be opened to the public from 10:00 a.m. to 4:00 p.m. on one Sunday in May and one Sunday in November each year for house and garden tours. These tours are to be under the supervision of the donee and open to members of the general public upon payment of a small fee. In addition, under the terms of the easement, the donee organization is given the right to photograph the interior and exterior of the house and distribute such photographs to magazines, newsletters, or other publicly available publications. The terms of the easement also permit persons affiliated with educational organizations, professional architectural associations, and historical societies to make an appointment through the donee organization to study the property. The donor is not aware of any facts indicating that the public access to be provided by the donee organization will be significantly less than that permitted by the terms of the easement. The 2 opportunities for public visits per year, when combined with the ability of the general public to view the architectural characteristics and features that are the subject of the easement through photographs, the opportunity for scholarly study of the property, and the fact that the house is used as an occupied residence, will enable the donation to satisfy the requirement of public access.
B owns an unoccupied farmhouse built in the 1840's and located on a property that is adjacent to a Civil War battlefield. During the Civil War the farmhouse was used as quarters for Union troops. The battlefield is visited year round by the general public. The condition of the farmhouse is such that the safety of visitors will not be jeopardized and opening it to the public will not result in significant deterioration. The farmhouse is not visible from the battlefield or any public way. It is accessible only by way of a private road owned by B. B donates a conservation easement on the farmhouse to a qualified organization. The terms of the easement provide that the donee organization may open the property (via B's road) to the general public on four weekends each year from 8:30 a.m. to 4:00 p.m. The donation does not meet the public access requirement because the farmhouse is safe, unoccupied, and easily accessible to the general public who have come to the site to visit Civil War historic land areas (and related resources), but will only be open to the public on four weekends each year. However, the donation would meet the public access requirement if the terms of the easement permitted the donee organization to open the property to the public every other weekend during the year and the donor is not aware of any facts indicating that the donee organization will provide significantly less access than that permitted.
(e) Exclusively for conservation purposes -
(1) In general. To meet the requirements of this section, a donation must be exclusively for conservation purposes. See paragraphs (c)(1) and (g)(1) through (g)(6)(ii) of this section. A deduction will not be denied under this section when incidental benefit inures to the donor merely as a result of conservation restrictions limiting the uses to which the donor's property may be put.
(2) Inconsistent use. Except as provided in paragraph (e)(4) of this section, a deduction will not be allowed if the contribution would accomplish one of the enumerated conservation purposes but would permit destruction of other significant conservation interests. For example, the preservation of farmland pursuant to a State program for flood prevention and control would not qualify under paragraph (d)(4) of this section if under the terms of the contribution a significant naturally occurring ecosystem could be injured or destroyed by the use of pesticides in the operation of the farm. However, this requirement is not intended to prohibit uses of the property, such as selective timber harvesting or selective farming if, under the circumstances, those uses do not impair significant conservation interests.
(3) Inconsistent use permitted. A use that is destructive of conservation interests will be permitted only if such use is necessary for the protection of the conservation interests that are the subject of the contribution. For example, a deduction for the donation of an easement to preserve an archaeological site that is listed on the National Register of Historic Places will not be disallowed if site excavation consistent with sound archaeological practices may impair a scenic view of which the land is a part. A donor may continue a pre-existing use of the property that does not conflict with the conservation purposes of the gift.
(f) Examples. The provisions of this section relating to conservation purposes may be illustrated by the following examples.
State S contains many large tract forests that are desirable recreation and scenic areas for the general public. The forests' scenic values attract millions of people to the State. However, due to the increasing intensity of land development in State S, the continued existence of forestland parcels greater than 45 acres is threatened. J grants a perpetual easement on a 100-acre parcel of forestland that is part of one of the State's scenic areas to a qualifying organization. The easement imposes restrictions on the use of the parcel for the purpose of maintaining its scenic values. The restrictions include a requirement that the parcel be maintained forever as open space devoted exclusively to conservation purposes and wildlife protection, and that there be no commercial, industrial, residential, or other development use of such parcel. The law of State S recognizes a limited public right to enter private land, particularly for recreational pursuits, unless such land is posted or the landowner objects. The easement specifically restricts the landowner from posting the parcel, or from objecting, thereby maintaining public access to the parcel according to the custom of the State. J's parcel provides the opportunity for the public to enjoy the use of the property and appreciate its scenic values. Accordingly, J's donation qualifies for a deduction under this section.
A qualified conservation organization owns Greenacre in fee as a nature preserve. Greenacre contains a high quality example of a tall grass prairie ecosystem. Farmacre, an operating farm, adjoins Greenacre and is a compatible buffer to the nature preserve. Conversion of Farmacre to a more intense use, such as a housing development, would adversely affect the continued use of Greenacre as a nature preserve because of human traffic generated by the development. The owner of Farmacre donates an easement preventing any future development on Farmacre to the qualified conservation organization for conservation purposes. Normal agricultural uses will be allowed on Farmacre. Accordingly, the donation qualifies for a deduction under this section.
H owns Greenacre, a 900-acre parcel of woodland, rolling pasture, and orchards on the crest of a mountain. All of Greenacre is clearly visible from a nearby national park. Because of the strict enforcement of an applicable zoning plan, the highest and best use of Greenacre is as a subdivision of 40-acre tracts. H wishes to donate a scenic easement on Greenacre to a qualifying conservation organization, but H would like to reserve the right to subdivide Greenacre into 90-acre parcels with no more than one single-family home allowable on each parcel. Random building on the property, even as little as one home for each 90 acres, would destroy the scenic character of the view. Accordingly, no deduction would be allowable under this section.
Assume the same facts as in example (3), except that not all of Greenacre is visible from the park and the deed of easement allows for limited cluster development of no more than five nine-acre clusters (with four houses on each cluster) located in areas generally not visible from the national park and subject to site and building plan approval by the donee organization in order to preserve the scenic view from the park. The donor and the donee have already identified sites where limited cluster development would not be visible from the park or would not impair the view. Owners of homes in the clusters will not have any rights with respect to the surrounding Greenacre property that are not also available to the general public. Accordingly, the donation qualifies for a deduction under this section.
In order to protect State S's declining open space that is suited for agricultural use from increasing development pressure that has led to a marked decline in such open space, the Legislature of State S passed a statute authorizing the purchase of "agricultural land development rights" on open acreage. Agricultural land development rights allow the State to place agricultural preservation restrictions on land designated as worthy of protection in order to preserve open space and farm resources. Agricultural preservation restrictions prohibit or limit construction or placement of buildings except those used for agricultural purposes or dwellings used for family living by the farmer and his family and employees; removal of mineral substances in any manner that adversely affects the land's agricultural potential; or other uses detrimental to retention of the land for agricultural use. Money has been appropriated for this program and some landowners have in fact sold their "agricultural land development rights" to State S. K owns and operates a small dairy farm in State S located in an area designated by the Legislature as worthy of protection. K desires to preserve his farm for agricultural purposes in perpetuity. Rather than selling the development rights to State S, K grants to a qualified organization an agricultural preservation restriction on his property in the form of a conservation easement. K reserves to himself, his heirs and assigns the right to manage the farm consistent with sound agricultural and management practices. The preservation of K's land is pursuant to a clearly delineated governmental policy of preserving open space available for agricultural use, and will yield a significant public benefit by preserving open space against increasing development pressures.
(g) Enforceable in perpetuity -
(1) In general. In the case of any donation under this section, any interest in the property retained by the donor (and the donor's successors in interest) must be subject to legally enforceable restrictions (for example, by recordation in the land records of the jurisdiction in which the property is located) that will prevent uses of the retained interest inconsistent with the conservation purposes of the donation. In the case of a contribution of a remainder interest, the contribution will not qualify if the tenants, whether they are tenants for life or a term of years, can use the property in a manner that diminishes the conservation values which are intended to be protected by the contribution.
(2) Protection of a conservation purpose in case of donation of property subject to a mortgage. In the case of conservation contributions made after February 13, 1986, no deducion will be permitted under this section for an interest in property which is subject to a mortgage unless the mortgagee subordinates its rights in the property to the right of the qualified organization to enforce the conservation purposes of the gift in perpetuity. For conservation contributions made prior to February 14, 1986, the requirement of section 170 (h)(5)(A) is satisfied in the case of mortgaged property (with respect to which the mortgagee has not subordinated its rights) only if the donor can demonstrate that the conservation purpose is protected in perpetuity without subordination of the mortgagee's rights.
(3) Remote future event. A deduction shall not be disallowed under section 170(f)(3)(B)(iii) and this section merely because the interest which passes to, or is vested in, the donee organization may be defeated by the performance of some act or the happening of some event, if on the date of the gift it appears that the possibility that such act or event will occur is so remote as to be negligible. See paragraph (e) of § 1.170A-1. For example, a state's statutory requirement that use restrictions must be rerecorded every 30 years to remain enforceable shall not, by itself, render an easement nonperpetual.
(4) Retention of qualified mineral interest -
(i) In general. Except as otherwise provided in paragraph (g)(4)(ii) of this section, the requirements of this section are not met and no deduction shall be allowed in the case of a contribution of any interest when there is a retention by any person of a qualified mineral interest (as defined in paragraph (b)(1)(i) of this section) if at any time there may be extractions or removal of minerals by any surface mining method. Moreover, in the case of a qualified mineral interest gift, the requirement that the conservation purposes be protected in perpetuity is not satisfied if any method of mining that is inconsistent with the particular conservation purposes of a contribution is permitted at any time. See also § 1.170A-14(e)(2). However, a deduction under this section will not be denied in the case of certain methods of mining that may have limited, localized impact on the real property but that are not irremediably destructive of significant conservation interests. For example, a deduction will not be denied in a case where production facilities are concealed or compatible with existing topography and landscape and when surface alteration is to be restored to its original state.
(ii) Exception for qualified conservation contributions after July 1984.
(A) A contribution made after July 18, 1984, of a qualified real property interest described in section 170(h)(2)(A) shall not be disqualified under the first sentence of paragraph (g)(4)(i) of this section if the following requirements are satisfied.
(1) The ownership of the surface estate and mineral interest were separated before June 13, 1976, and remain so separated up to and including the time of the contribution.
(2) The present owner of the mineral interest is not a person whose relationship to the owner of the surface estate is described at the time of the contribution in section 267(b) or section 707(b), and
(3) The probability of extraction or removal of minerals by any surface mining method is so remote as to be negligible.
Whether the probability of extraction or removal of minerals by surface mining is so remote as to be negligible is a question of fact and is to be made on a case by case basis. Relevant factors to be considered in determining if the probability of extraction or removal of minerals by surface mining is so remote as to be negligible include: Geological, geophysical or economic data showing the absence of mineral reserves on the property, or the lack of commercial feasibility at the time of the contribution of surface mining the mineral interest.
(B) If the ownership of the surface estate and mineral interest first became separated after June 12, 1976, no deduction is permitted for a contribution under this section unless surface mining on the property is completely prohibited.
(iii) Examples. The provisions of paragraph (g)(4)(i) and (ii) of this section may be illustrated by the following examples:
K owns 5,000 acres of bottomland hardwood property along a major watershed system in the southern part of the United States. Agencies within the Department of the Interior have determined that southern bottomland hardwoods are a rapidly diminishing resource and a critical ecosystem in the south because of the intense pressure to cut the trees and convert the land to agricultural use. These agencies have further determined (and have indicated in correspondence with K) that bottomland hardwoods provide a superb habitat for numerous species and play an important role in controlling floods and purifying rivers. K donates to a qualified organization his entire interest in this property other than his interest in the gas and oil deposits that have been identified under K's property. K covenants and can ensure that, although drilling for gas and oil on the property may have some temporary localized impact on the real property, the drilling will not interfere with the overall conservation purpose of the gift, which is to protect the unique bottomland hardwood ecosystem. Accordingly, the donation qualifies for a deduction under this section.
Assume the same facts as in Example 1, except that in 1979, K sells the mineral interest to A, an unrelated person, in an arm's-length transaction, subject to a recorded prohibition on the removal of any minerals by any surface mining method and a recorded prohibition against any mining technique that will harm the bottomland hardwood ecosystem. After the sale to A, K donates a qualified real property interest to a qualified organization to protect the bottomland hardwood ecosystem. Since at the time of the transfer, surface mining and any mining technique that will harm the bottomland hardwood ecosystem are completely prohibited, the donation qualifies for a deduction under this section.
(5) Protection of conservation purpose where taxpayer reserves certain rights -
(i) Documentation. In the case of a donation made after February 13, 1986, of any qualified real property interest when the donor reserves rights the exercise of which may impair the conservation interests associated with the property, for a deduction to be allowable under this section the donor must make available to the donee, prior to the time the donation is made, documentation sufficient to establish the condition of the property at the time of the gift. Such documentation is designed to protect the conservation interests associated with the property, which although protected in perpetuity by the easement, could be adversely affected by the exercise of the reserved rights. Such documentation may include:
(A) The appropriate survey maps from the United States Geological Survey, showing the property line and other contiguous or nearby protected areas;
(B) A map of the area drawn to scale showing all existing man-made improvements or incursions (such as roads, buildings, fences, or gravel pits), vegetation and identification of flora and fauna (including, for example, rare species locations, animal breeding and roosting areas, and migration routes), land use history (including present uses and recent past disturbances), and distinct natural features (such as large trees and aquatic areas);
(C) An aerial photograph of the property at an appropriate scale taken as close as possible to the date the donation is made; and
(D) On-site photographs taken at appropriate locations on the property. If the terms of the donation contain restrictions with regard to a particular natural resource to be protected, such as water quality or air quality, the condition of the resource at or near the time of the gift must be established. The documentation, including the maps and photographs, must be accompanied by a statement signed by the donor and a representative of the donee clearly referencing the documentation and in substance saying "This natural resources inventory is an accurate representation of [the protected property] at the time of the transfer.".
(ii) Donee's right to inspection and legal remedies. In the case of any donation referred to in paragraph (g)(5)(i) of this section, the donor must agree to notify the donee, in writing, before exercising any reserved right, e.g. the right to extract certain minerals which may have an adverse impact on the conservation interests associated with the qualified real property interest. The terms of the donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance with the terms of the donation. Additionally, the terms of the donation must provide a right of the donee to enforce the conservation restrictions by appropriate legal proceedings, including but not limited to, the right to require the restoration of the property to its condition at the time of the donation.
(6) Extinguishment.
(i) In general. If a subsequent unexpected change in the conditions surrounding the property that is the subject of a donation under this paragraph can make impossible or impractical the continued use of the property for conservation purposes, the conservation purpose can nonetheless be treated as protected in perpetuity if the restrictions are extinguished by judicial proceeding and all of the donee's proceeds (determined under paragraph (g)(6)(ii) of this section) from a subsequent sale or exchange of the property are used by the donee organization in a manner consistent with the conservation purposes of the original contribution.
(ii) Proceeds. In case of a donation made after February 13, 1986, for a deduction to be allowed under this section, at the time of the gift the donor must agree that the donation of the perpetual conservation restriction gives rise to a property right, immediately vested in the donee organization, with a fair market value that is at least equal to the proportionate value that the perpetual conservation restriction at the time of the gift, bears to the value of the property as a whole at that time. See § 1.170A-14(h)(3)(iii) relating to the allocation of basis. For purposes of this paragraph (g)(6)(ii), that proportionate value of the donee's property rights shall remain constant. Accordingly, when a change in conditions give rise to the extinguishment of a perpetual conservation restriction under paragraph (g)(6)(i) of this section, the donee organization, on a subsequent sale, exchange, or involuntary conversion of the subject property, must be entitled to a portion of the proceeds at least equal to that proportionate value of the perpetual conservation restriction, unless state law provides that the donor is entitled to the full proceeds from the conversion without regard to the terms of the prior perpetual conservation restriction.
(h) Valuation -
(1) Entire interest of donor other than qualified mineral interest. The value of the contribution under section 170 in the case of a contribution of a taxpayer's entire interest in property other than a qualified mineral interest is the fair market value of the surface rights in the property contributed. The value of the contribution shall be computed without regard to the mineral rights. See paragraph (h)(4), example (1), of this section.
(2) Remainder interest in real property. In the case of a contribution of any remainder interest in real property, section 170(f)(4) provides that in determining the value of such interest for purposes of section 170, depreciation and depletion of such property shall be taken into account. See § 1.170A-12. In the case of the contribution of a remainder interest for conservation purposes, the current fair market value of the property (against which the limitations of § 1.170A-12 are applied) must take into account any pre-existing or contemporaneously recorded rights limiting, for conservation purposes, the use to which the subject property may be put.
(3) Perpetual conservation restriction -
(i) In general. The value of the contribution under section 170 in the case of a charitable contribution of a perpetual conservation restriction is the fair market value of the perpetual conservation restriction at the time of the contribution. See § 1.170A-7(c). If there is a substantial record of sales of easements comparable to the donated easement (such as purchases pursuant to a governmental program), the fair market value of the donated easement is based on the sales prices of such comparable easements. If no substantial record of market-place sales is available to use as a meaningful or valid comparison, as a general rule (but not necessarily in all cases) the fair market value of a perpetual conservation restriction is equal to the difference between the fair market value of the property it encumbers before the granting of the restriction and the fair market value of the encumbered property after the granting of the restriction. The amount of the deduction in the case of a charitable contribution of a perpetual conservation restriction covering a portion of the contiguous property owned by a donor and the donor's family (as defined in section 267(c)(4)) is the difference between the fair market value of the entire contiguous parcel of property before and after the granting of the restriction. If the granting of a perpetual conservation restriction after January 14, 1986, has the effect of increasing the value of any other property owned by the donor or a related person, the amount of the deduction for the conservation contribution shall be reduced by the amount of the increase in the value of the other property, whether or not such property is contiguous. If, as a result of the donation of a perpetual conservation restriction, the donor or a related person receives, or can reasonably expect to receive, financial or economic benefits that are greater than those that will inure to the general public from the transfer, no deduction is allowable under this section. However, if the donor or a related person receives, or can reasonably expect to receive, a financial or economic benefit that is substantial, but it is clearly shown that the benefit is less than the amount of the transfer, then a deduction under this section is allowable for the excess of the amount transferred over the amount of the financial or economic benefit received or reasonably expected to be received by the donor or the related person. For purposes of this paragraph (h)(3)(i), related person shall have the same meaning as in either section 267(b) or section 707(b). (See Example 10 of paragraph (h)(4) of this section.)
(ii) Fair market value of property before and after restriction. If before and after valuation is used, the fair market value of the property before contribution of the conservation restriction must take into account not only the current use of the property but also an objective assessment of how immediate or remote the likelihood is that the property, absent the restriction, would in fact be developed, as well as any effect from zoning, conservation, or historic preservation laws that already restrict the property's potential highest and best use. Further, there may be instances where the grant of a conservation restriction may have no material effect on the value of the property or may in fact serve to enhance, rather than reduce, the value of property. In such instances no deduction would be allowable. In the case of a conservation restriction that allows for any development, however limited, on the property to be protected, the fair maket value of the property after contribution of the restriction must take into account the effect of the development. In the case of a conservation easement such as an easement on a certified historic structure, the fair market value of the property after contribution of the restriction must take into account the amount of access permitted by the terms of the easement. Additionally, if before and after valuation is used, an appraisal of the property after contribution of the restriction must take into account the effect of restrictions that will result in a reduction of the potential fair market value represented by highest and best use but will, nevertheless, permit uses of the property that will increase its fair market value above that represented by the property's current use. The value of a perpetual conservation restriction shall not be reduced by reason of the existence of restrictions on transfer designed solely to ensure that the conservation restriction will be dedicated to conservation purposes. See § 1.170A-14 (c)(3).
(iii) Allocation of basis. In the case of the donation of a qualified real property interest for conservation purposes, the basis of the property retained by the donor must be adjusted by the elimination of that part of the total basis of the property that is properly allocable to the qualified real property interest granted. The amount of the basis that is allocable to the qualified real property interest shall bear the same ratio to the total basis of the property as the fair market value of the qualified real property interest bears to the fair market value of the property before the granting of the qualified real property interest. When a taxpayer donates to a qualifying conservation organization an easement on a structure with respect to which deductions are taken for depreciation, the reduction required by this paragraph (h)(3)(ii) in the basis of the property retained by the taxpayer must be allocated between the structure and the underlying land.
(4) Examples. The provisions of this section may be illustrated by the following examples. In examples illustrating the value or deductibility of donations, the applicable restrictions and limitations of § 1.170A-4, with respect to reduction in amount of charitable contributions of certain appreciated property, and § 1.170A-8, with respect to limitations on charitable deductions by individuals. must also be taken into account.
A owns Goldacre, a property adjacent to a state park. A wants to donate Goldacre to the state to be used as part of the park, but A wants to reserve a qualified mineral interest in the property, to exploit currently and to devise at death. The fair market value of the surface rights in Goldacre is $200,000 and the fair market value of the mineral rights in $100.000. In order to ensure that the quality of the park will not be degraded, restrictions must be imposed on the right to extract the minerals that reduce the fair market value of the mineral rights to $80,000. Under this section, the value of the contribution is $200,000 (the value of the surface rights).
In 1984 B, who is 62, donates a remainder interest in Greenacre to a qualifying organization for conservation purposes. Greenacre is a tract of 200 acres of undeveloped woodland that is valued at $200,000 at its highest and best use. Under § 1.170A-12(b), the value of a remainder interest in real property following one life is determined under § 25.2512-5 of this chapter (Gift Tax Regulations). (See § 25.2512-5A of this chapter with respect to the valuation of annuities, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.) Accordingly, the value of the remainder interest, and thus the amount eligible for an income tax deduction under section 170(f), is $55,996 ($200,000 × .27998).
Assume the same facts as in Example 2, except that Greenacre is B's 200-acre estate with a home built during the colonial period. Some of the acreage around the home is cleared; the balance of Greenacre, except for access roads, is wooded and undeveloped. See section 170(f)(3)(B)(i). However, B would like Greenacre to be maintained in its current state after his death, so he donates a remainder interest in Greenacre to a qualifying organization for conservation purposes pursunt to section 170 (f)(3)(B)(iii) and (h)(2)(B). At the time of the gift the land has a value of $200,000 and the house has a value of $100,000. The value of the remainder interest, and thus the amount eligible for an income tax deduction under section 170(f), is computed pursuant to § 1.170A-12. See § 1.170A-12(b)(3).
Assume the same facts as in Example 2, except that at age 62 instead of donating a remainder interest B donates an easement in Greenacre to a qualifying organization for conservation purposes. The fair market value of Greenacre after the donation is reduced to $110,000. Accordingly, the value of the easement, and thus the amount eligible for a deduction under section 170(f), is $90,000 ($200,000 less $110,000).
Assume the same facts as in Example 4, and assume that three years later, at age 65, B decides to donate a remainder interest in Greenacre to a qualifying organization for conservation purposes. Increasing real estate values in the area have raised the fair market value of Greenacre (subject to the easement) to $130,000. Accordingly, the value of the remainder interest, and thus the amount eligible for a deduction under section 170(f), is $41,639 ($130,000 × .32030).
Assume the same facts as in Example 2, except that at the time of the donation of a remainder interest in Greenacre, B also donates an easement to a different qualifying organization for conservation purposes. Based on all the facts and circumstances, the value of the easement is determined to be $100,000. Therefore, the value of the property after the easement is $100,000 and the value of the remainder interest, and thus the amount eligible for deduction under section 170(f), is $27,998 ($100,000 × .27998).
C owns Greenacre, a 200-acre estate containing a house built during the colonial period. At its highest and best use, for home development, the fair market value of Greenacre is $300,000. C donates an easement (to maintain the house and Green acre in their current state) to a qualifying organization for conservation purposes. The fair market value of Greenacre after the donation is reduced to $125,000. Accordingly, the value of the easement and the amount eligible for a deduction under section 170(f) is $175.000 ($300,000 less $125,000).
Assume the same facts as in Example 7 and assume that three years later, C decides to donate a remainder interest in Greenacre to a qualifying organization for conservation purposes. Increasing real estate values in the area have raised the fair market value of Greenacre to $180.000. Assume that because of the perpetual easement prohibiting any development of the land, the value of the house is $120,000 and the value of the land is $60,000. The value of the remainder interest, and thus the amount eligible for an income tax deduction under section 170(f), is computed pursuant to § 1.170A-12. See § 1.170A-12(b)(3).
D owns property with a basis of $20,000 and a fair market value of $80,000. D donates to a qualifying organization an easement for conservation purposes that is determined under this section to have a fair market value of $60,000. The amount of basis allocable to the easement is $15,000 ($60,000/$80,000 = $15,000/$20,000). Accordingly, the basis of the property is reduced to $5,000 ($20,000 minus $15,000).
Example 10.
E owns 10 one-acre lots that are currently woods and parkland. The fair market value of each of E's lots is $15,000 and the basis of each lot is $3,000. E grants to the county a perpetual easement for conservation purposes to use and maintain eight of the acres as a public park and to restrict any future development on those eight acres. As a result of the restrictions, the value of the eight acres is reduced to $1,000 an acre. However, by perpetually restricting development on this portion of the land, E has ensured that the two remaining acres will always be bordered by parkland, thus increasing their fair market value to $22,500 each. If the eight acres represented all of E's land, the fair market value of the easement would be $112,000, an amount equal to the fair market value of the land before the granting of the easement (8 × $15,000 = $120,000) minus the fair market value of the encumbered land after the granting of the easement (8 × $1,000 = $8,000). However, because the easement only covered a portion of the taxpayer's contiguous land, the amount of the deduction under section 170 is reduced to $97,000 ($150,000-$53,000), that is, the difference between the fair market value of the entire tract of land before ($150,000) and after ((8 × $1,000) + (2 × $22,500)) the granting of the easement.
Assume the same facts as in example (10). Since the easement covers a portion of E's land, only the basis of that portion is adjusted. Therefore, the amount of basis allocable to the easement is $22,400 ((8 × $3,000) × ($112,000/$120,000)). Accordingly, the basis of the eight acres encumbered by the easement is reduced to $1,600 ($24,000-$22,400), or $200 for each acre. The basis of the two remaining acres is not affected by the donation.
F owns and uses as professional offices a two-story building that lies within a registered historic district. F's building is an outstanding example of period architecture with a fair market value of $125,000. Restricted to its current use, which is the highest and best use of the property without making changes to the facade, the building and lot would have a fair market value of $100,000, of which $80,000 would be allocable to the building and $20,000 woud be allocable to the lot. F's basis in the property is $50,000, of which $40,000 is allocable to the building and $10,000 is allocable to the lot. F's neighborhood is a mix of residential and commercial uses, and it is possible that F (or another owner) could enlarge the building for more extensive commercial use, which is its highest and best use. However, this would require changes to the facade. F would like to donate to a qualifying preservation organization an easement restricting any changes to the facade and promising to maintain the facade in perpetuity. The donation would qualify for a deduction under this section. The fair market value of the easement is $25,000 (the fair market value of the property before the easement, $125,000, minus the fair market value of the property after the easement, $100,000). Pursuant to § 1.170A-14(h)(3)(iii), the basis allocable to the easement is $10,000 and the basis of the underlying property (building and lot) is reduced to $40,000.
(i) Substantiation requirement. If a taxpayer makes a qualified conservation contribution and claims a deduction, the taxpayer must maintain written records of the fair market value of the underlying property before and after the donation and the conservation purpose furthered by the donation, and such information shall be stated in the taxpayer's income tax return if required by the return or its instructions. See also § 1.170A-13(c) (relating to substantiation requirements for deductions in excess of $5,000 for charitable contributions made on or before July 30, 2018); § 1.170A-16(d) (relating to substantiation of charitable contributions of more than $5,000 made after July 30, 2018); § 1.170A-17 (relating to the definitions of qualified appraisal and qualified appraiser for substantiation of contributions made on or after January 1, 2019); and section 6662 (relating to the imposition of an accuracy-related penalty on underpayments). Taxpayers may rely on the rules in § 1.170A-16(d) for contributions made after June 3, 2004, or appraisals prepared for returns or submissions filed after August 17, 2006. Taxpayers may rely on the rules in § 1.170A-17 for appraisals prepared for returns or submissions filed after August 17, 2006.
(j) Effective/applicability dates. Except as otherwise provided in § 1.170A-14(g)(4)(ii) and § 1.170A-14(i), this section applies only to contributions made on or after December 18, 1980.
[T.D. 8069, 51 FR 1499, Jan. 14, 1986; 51 FR 5322, Feb. 13, 1986; 51 FR 6219, Feb. 21, 1986, as amended by T.D. 8199, 53 FR 16085, May 5, 1988; T.D. 8540, 59 FR 30105, June 10, 1994; T.D. 8819, 64 FR 23228, Apr. 30, 1999; T.D. 9448, 74 FR 21518, May 7, 2009; T.D. 9836, 83 FR 36422, July 30, 2018]


The old saying goes: "A picture is worth a thousand words." Consider doing a Google image search for pictures of the god Molech. Several exist. Download a high quality picture to show to your class. Molech is the god to whom human babies were sacrificed.
Try to give the students some idea of the distance that God's people had fallen since He had given them the Ten Commandments, the first of which states that we should have no other gods before Him.


text:
Louisiana Court Rules that Abandonment is Automatic After Three Years If No Action is Taken in a Lawsuit
Litigation must come to an end so that parties to a lawsuit can go on with their normal lives. The court system also needs to move on to assist others in settling their disputes. This is a fundamental concept of our justice system. This also encourages courts to deal with cases in an efficient manner so that cases should not drag on unnecessarily. There are several ways in which cases can come to an end. One way is through abandonment. If you file a lawsuit and do nothing about it until three years, that lawsuit will be considered abandoned. In this case, the Fifth Court of Appeal of Louisiana considered a situation where this rule applies.
On May 10, 2011, the plaintiff, Mr. Felo, filed a lawsuit in which he named Ochsner Medical Center as the defendant. In the lawsuit, he alleged that he was injured after falling following a right hip arthroplasty. Ochsner Medical Center answered the petition on July 22, 2011, and on July 28, 2011, filed a request for a jury trial. The July deposit order was signed by the trial court on July 29,2011 and mailed to both parties on August 10, 2011. From this date, the plaintiff took no further action until August 6, 2014, when the plaintiff made applications and requests for production of documents. The defendant filed a motion to dismiss the lawsuit for abandonment. The court granted this request. On appeal, the court considered whether the mailing of the jury deposit order by the clerk of the court was a step in the prosecution of the action to an extent that it had changed the running of abandonment to start from August 10, 2011, and not July 28, 2011.
According to La. C.C.P art. 561(A)(1), an action is deemed abandoned when the parties fail to take any steps in either prosecution or defense for a period of three years. Under this provision, the rule does apply even without a formal order as it is an automatic so long as the period is three years. See Clark v. State Farm Mut. Auto. Ins. Co., 785 So. 2d 779 (La. 2001). Under this rule, if a party disputes abandonment, it must prove that (1) it took a formal action which was intended to continue with the case, (2) the steps must appear on the court record and (3) the steps must have been taken within the prescribed time period.
In this case, the plaintiff argued that the clerk's deposit of the jury order was a step in moving the case towards a conclusion whilst the defendant argued that the rule only recognized steps taken by the parties and not the court. The court agreed with the defendant's reasoning that the plain reading of the rule is clear. It is only the action of the parties that can affect the three-year period. The actions of the court clerk were not considered as steps within the litigation of the case under this rule.
The court also considered whether the trial court was correct to dismiss the case with prejudice. Generally, when a case is dismissed with prejudice it means you cannot get a trial or that you cannot start over again. Dismissal on the grounds of abandonment is without prejudice. See D &S Builders, Inc. v. Mickey Constr. Co., 524 So.2d 245,247 (La. App. 1988). In this regard the trial court was incorrect, and the appeals court amended the judgment only on this part.
As noted, abandonment can prove fatal to legitimate lawsuit. A good lawyer can help you avoid this situation.
Additional Sources: RICHARD FELO V. OCHSNER MEDICAL
Written By Berniard Law Firm Blogger: Atupele Sanyila
Additional Berniard Law Firm Articles on Medical Malpractice: Louisiana Fourth Circuit Court of Appeal Considers Lawsuit Abandonment
Posted in: Civil Matter and Litigation
Personal Injury Lawsuit Brought Too Late For Court to Rule on January 17, 2020

redpajama_set_name: RedPajamaCommonCrawl


I had fallen in love with the famous pallet table that everyone was pinning on Pinterest. I just had to make one. I was concerned however about the slats of a pallet being uneven. I wanted to be able to use it in our backyard serving lemonade and other drinks, but didn't want to worry about the glasses being uneven or things spilling. I found some flat chipboard pallets behind my local newspaper building. I thought they were perfect and nabbed them as quick as I could!!! When I got them home, I stained them with black exterior stain. I cut (4) 4x4 pieces of wood to put between the 2 pallets to give some space for storage. (marshmallow skewers, matches, lighter, etc.) I stained them to. Then I attached the 4x4s to the two pallets with L brackets. Next, I added 4 casters to the bottom so it would be easily moved. I wanted to add a little something to make them mine and special. I painted a border around the edge of the pallet. Then I printed out my two favorite verses and transferred them onto the border area, then painted them in with black craft paint. Next I sealed the table with an exterior polyurethane. I should have sealed the bottom pallet prior to putting them together, but I didn't and it was too hard to do after I had it all assembled. Word to the wise....seal the bottom pallet prior to assembly!!!! You will regret it later! Anyway, that was it. It weathers well and cleans up like a charm. We play our scrabble game on it or enjoy a warm evening with a cold beverage.
where did you print the verses from? Love the scriptures!
I believe the top is the chip board she mentioned. She stained it with black exterior stain. It looks like granite. I love it. It's the sealant that gives it the glossy look. Just Beautiful.
Thanks Candace. It was a different type of pallet. I didn't do anything to the pallet except stack two together and put wheels on it. Then painted it.
There were 2 pallets in this table.
Beautiful I love it great ideal ty.
Love the table and the scriptures!! Bravo!!


text:
package cn.six.robolectric;

import org.junit.Test;
import org.mockito.exceptions.misusing.MissingMethodInvocationException;

import static org.junit.Assert.*;
import static org.mockito.Mockito.mock;
import static org.mockito.Mockito.when;

/**
 * Created by songzhw on 2016-10-24
 */
public class StaticDemoTest extends BaseRoboTestCase{

    @Test
    public void testStatic01() {
        int ret = StaticDemo.getNumber();
        assertEquals(1, ret);
    }

    @Test(expected = MissingMethodInvocationException.class)
    public void testStatic02() {
        StaticDemo obj = mock(StaticDemo.class);
        when(obj.getNumber()).thenReturn(3); // Fail : MissingMethodInvocationException
    }

    @Test
    public void testStatic03() {
        StaticDemoWrapper obj = mock(StaticDemoWrapper.class);
        when(obj.getNumber()).thenReturn(3);

        int ret = obj.getNumber();
        assertEquals(3, ret);
    }

    private class StaticDemoWrapper {
        public int getNumber(){
            return StaticDemo.getNumber();
        }
    }
}

redpajama_set_name: RedPajamaGithub


text:
Gillard ist der Familienname folgender Personen:

 Julia Gillard (* 1961), australische Politikerin
 Nick Gillard (* 1959), britischer Stuntman und Stunt-Koordinator
 Stuart Gillard (* 1950), kanadischer Regisseur und Drehbuchautor
 Willy Gillard (1933–2010), belgischer Fußballfunktionär

Siehe auch:
 Gilliard
 Gilard

redpajama_set_name: RedPajamaWikipedia


text:
Q: How do you write a karma/jasmine integration test that passes values to the next test in sequence? I'm building a front-end web app that connects through API to the back-end.
I've got a case where I need to run a set of integration tests in the correct sequence, ie. register has to be run before login (so that an account is created that can be used for the login). But not sure how to do this with karma/jasmine, because if I'm not mistaken, all tests are run simultaneously in-parallel...?
As well, the register script generates a random username each time the test is run, so I need to be able to pass this variable to the login script (each is in a separate file).
Any idea how I should set this up?
Note: I have unit tests that use mock endpoint calls and mock data, those work fine. But what I'm referring to in this case are the integration tests that connect to a test back-end to make sure the integration points are working correctly.

A: Karma & Jasmine is a very bad fit to this sort of testing plan.
The tests are designed to be atomic and executed in no particular order.

*

*You could execute the depended test in one large scenario

*Or write a (setup and teardown) for the tests.

*Or implement a back-end helper function(s) to push the required state to
the server.

Overall, there is no one right solution to this problem => End to End Angular Testing
I would recommend you to update to Protractor from Karma/Jasmine, when running E2E tests, though it will not solve your current challenge.

A: There is some support for running tests in order in Jasmine 2, see documentation
As you said in your comment, you should have a main test file and then require() your other files:
main.js
var param = 'Stage 1';

describe('Test start', function() {
    require('./firsttest')(param, function(stage3param) {
        console.log(stage3param);
        require('./nextfile')(stage3param, function(stageXparam) {
            // Callback hell
        });
    });
});

firsttest.js
module.exports = function(param, callback) {

describe("first test", function() {

    it("should run this first", function(done) {
        console.log(param);
        param = 'Stage 2';
        done();
    })

    it("should run this second and then continue with callback", function() {
        console.log(param);
        param = 'Stage 3';
        callback(param);
    });
});
}

This outputs:
LOG: 'Stage 1'
LOG: 'Stage 2'
LOG: 'Stage 3'

redpajama_set_name: RedPajamaStackExchange


Club Atrium Hotel and Apartments is about 96km from Dalaman International Airport and 2.5 km from the resort centre of Marmaris. It's 1.5 km from Long Beach.
Guests can choose from Standard Hotel Rooms, Superior Hotel Rooms, One Bedroom Apartments and Studios. The accommodation is comfortable, with warm interiors and the rooms come with double or twin beds, while the studios come with kitchenettes. The studios located on the top floor feature sloping roofs and can accommodate two to three people.
Drop in at the Havana Restaurant for some delicious Turkish, British and international dishes, while Tai Pan Chinese Restaurant on the Uzun Yali beachfront serves Chinese and Indian fare. If you want to go dancing, check out Bar Cuba, where you can also watch sports on a big screen.
Enjoy karaoke, belly dancing and Turkish themes at the Havana Restaurant and Cuba Beer Garden in the evenings. The two large swimming pools come with sun terraces that sport parasols and loungers, where you can soak up the rays. You can also play water polo and water basketball. Kids get two separate pools and an adventure playground, where they can take fun rides. Check into the spa for a Turkish bath session, steam room and enjoy beauty treatments. There also nearby beaches to explore, where you can indulge in watersports or kick back on the sands.
This hotel is brilliant. The staff are brilliant they look after you so well. Hotel is clean & the food is amazing to. We have been 6 times now. Can't fault it in any way. Don't read the negative reviews as some of the guests moan about everything they can & just bring the place down. Which isn't fair. They have a kids massive play park & entertainment guy who is so good with looking after the kids. Excellent all round place to go. Plus they have there own club/disco which the music is great you are a 10 min walk from a big supermarket called kipa which is the same as Tesco. Eating out if you wish is so cheap.


text:
Ice-T 'shames' anti-mask father-in-law on social media after he caught COVID
Rapper Ice-T has taken to social media to shame his anti-mask father-in-law after he spent 40 days in the ICU with coronavirus. The father of model Coco Austin has reportedly spent over a month in hospital fighting for his life after catching the disease. According to Ice-T, his father-in-law did not take coronavirus seriously before his hospitalization.
"My father-in-law 'Coco's dad' was a serious 'No Masker,'" Ice-T wrote in a tweet. "COVID hit him. Pneumonia in both lungs... 40 days in ICU close to death... Now he's on oxygen indefinitely."
"Ohhh he's a believer now..." the rapper concluded, including the hashtag #COVIDisNotAGame.
My father-in-law 'Coco's dad' was a serious 'No Masker' COVID hit him. Pneumonia in both lungs.. 40 days in ICU close to death.. Now he's on Oxygen indefinitely. Ohhh he's a Believer now.. #COVIDisNotAGame pic.twitter.com/fPEifkJCge
— ICE T (@FINALLEVEL) November 29, 2020
Ice-T's tweet attracted plenty of comments, including many from people who claimed that anti-maskers deserve "no sympathy."
The rapper responded by claiming that many anti-maskers have been misled by President Donald Trump. Honestly, a lot of no maskers only do it because they're listening to the President," Ice-T wrote. "Just sayin'."
Honestly.. A lot of no maskers only do it because they're listening to the President.. Just sayin. https://t.co/uB4KUQXSXx
"I would NEVER wish ANYONE sickness," Ice-T added in another tweet. "I don't need that Karma."
I would NEVER wish ANYONE sickness… I don't need that Karma.
In response to commenters who falsely claimed that masks do not work, the rapper wrote: "I don't really care what you believe... And you probably won't care until YOU can't breathe... #CovidBars"
'I don't really care what you believe... And you probably won't care until YOU can't breathe.. 🎤' #CovidBars
Ice-T then responded to a Twitter user who attempted to shame him for sharing his father-in-law's story.
"Clownass, If I'm willing to use a family member that I love, as an example of someone coming close to death from a virus that I assume you think is fake," the rapper wrote in response. "And I'm trying to warn people... then it must be serious to me. Brandon, you've got a lotta nerve..."
Clownass, If I'm willing to use a family member that I love, as an example of someone coming close to death from a virus that I assume you think is fake.. And I'm trying to warn people.. Then it must be serious to me. Brandon you've got a lotta nerve.. https://t.co/hlfSmfWFO8


During the show information comes to me in many ways including visual images. As Tracie Mahan (the other half of the show) was talking about how a person's life course was affected when we chose to change our contract. As she spoke in my mind's eye I saw a pond that a drop of water landed in. As the drop hit the water a ripple began, continuing outward. I knew that I was being shown as a change occurred an energetic ripple went out touching other life. That as the energy touched the lives of other's they would respond to it in the way that was perfect for them.
As we laughed and talked our way through the show my mind was being taken back to a dream that I woke with this morning. It wasn't until a few minutes before the show was over that I understood why this was happening along with the importance of the dream. Those who are assisting us were giving a wonderful example of life contract changes and the ability we have to discuss how this affected us and not put in demands so much but, voice how this impacted our lives and what we needed in place of what was originally written.
This was the dream: My eleven-year-old granddaughter (who was in her twenties in the dream), a good friend of mine and I were on one of the Hawaiian Islands. This was a business trip in which we were only to be there for a few days. The day before we were to leave the CEO's decided that my granddaughter was to stay longer because they had a new job for her to perform.
As they gave this information to us, we became very aware of how this impacted our trip. In the dream I could see all of the changes that would happen with my granddaughter staying. Instead of being upset we began to talk to the higher ups about the effects and what we would need to put in place due to their request. Notice I said suggested changes. I felt we had to be in agreement for this to occur.
I saw myself talking with the group of CEO's telling them we did not want to leave Meg alone to do the work they had requested of her. This would increase the amount of the airplane tickets because we had to call and change our original departure date. We would need to get different rooms as ours were being rented to other's upon the date we had agreed to leave. We discussed the cost of extra food and the need for a rental car. This was all done very businesslike. What I didn't remember during the show was that not only did they comply with what we asked for, they gave us better than what we had seen for ourselves.
Why was this dream important? Because I had been given the inspiration for the show last week. My helpers in the higher realms were assisting us in the topic. What they were showing us is the impact of a request in the change of a soul contract. Not to worry about these requested changes. That soul agreements are written yet, there are other factors in place that create a ripple effect. As this ripple is sent out there are those that feel the need to change their original agreements also. When this does happen those in that person's life are not left high and dry. Instead on a soul level we know that we may ask for assistance for ourselves to not only support the person that is changing the direction of their life, we may ask for what is also best for us. This allows us to be there and assist in these changes.
What I didn't mention in the show was the ending of the dream. This was the best part. Not only did we get a rental car, we were given a sporty convertible. The rooms that we were given to move into were much more splendid than the rooms we originally had stayed in. My granddaughter was happy and looking forward to the assignment she was asked to take on. As she made plans with the group, my friend and I saw a rainbow, a sandy beach and warm water. In good spirits we piled into the convertible.
This dream brought to me these messages: We are never alone when living these lives. Nothing is written in stone. Allow yourself to ask for what you want. Know that you may receive better than you could ever dream for yourself on the Earthly Realm. We are Divinely loved and supported. We are not powerless in our lives. In truth we write our soul contracts and we have the finale say of will we or won't we make changes in them. Not only do we so, do those whose lives are affected by our choices and changes.
Posted in Uncategorized on February 24, 2016 by Cherry Divine.
As you are aware I bring in messages from a consciousness of love. At no time has any group truly identified themselves other than as The Ancients until today. I was thinking about the Pleidians, Sirians, and Arcturians when this came in.
A message from the Light Masters.
Mankind is no longer peeking through the veil. Mankind indeed has drawn the veil back then proceeded in dismantling the structure that has held it in place. As this has occurred the human body has undergone necessary changes. A strategy of light placement within the cells was implemented. A heaviness to the human framework came about to anchor in the light. The bodies are now in process of distributing the light evenly. You are re-defined.
The human ego has also been under structural alignment. We have many times gave the message the ego is a chosen aspect of the self and not to be disregarded. To disregard the self is to deny that wisdom of the wholeness of who you are. You will find as the structural shift takes place the essence along with the ego are in alignment.
Relationships are being built upon the vibrational patterning of the heart. These patterns allow hearts to attract like hearts. This is not in the matter only of the human 'love' relationship. This patterning allows many to attract those into their life that have been agreed upon to assist in personal achievements. None more than another. The like frequencies set up a stable groundwork for personal harmony in all areas of the life.
The frequencies of the heart will change tones along the pathway of life. Each tone attracts in like tones. This is also an agreement made prior to developing physical form. You will be called to each other. Again for the purpose of creating a balanced harmonic life force.
We are assisting you on this path of life. The continuation of this assistance is guaranteed. Your dream states are being filled with more life enriching energy along with the accessing great amounts of information. As this continues to take place you will find yourselves drawn into areas in which you hesitated to go before. You will walk there now.
This is the transmission for this day.
Posted in Uncategorized on February 9, 2016 by Cherry Divine.


text:
package com.laytonsmith.abstraction.enums;

import com.laytonsmith.annotations.MEnum;

@MEnum("FishingState")
public enum MCFishingState {
	CAUGHT_ENTITY,
	CAUGHT_FISH,
	FAILED_ATTEMPT,
	FISHING,
	IN_GROUND
}


Tokugawa Ieyasu was the most powerful man in Japan after Hideyoshi had died in 1598. Against his promises he did not respect Hideyoshi's successor Hideyori because he wanted to become the absolute ruler of Japan.
In the battle of Sekigahara in 1600, Ieyasu defeated the Hideyori loyalists and other Western rivals. Hence, he achieved almost unlimited power and wealth. In 1603, Ieyasu was appointed Shogun by the emperor and established his government in Edo (Tokyo). The Tokugawa shoguns continued to rule Japan for a remarkable 250 years.
Ieyasu brought the whole country under tight control. He cleverly redistributed the gained land among the daimyo: more loyal vassals (the ones who supported him already before Sekigahara) received strategically more important domains accordingly. The daimyo were also required to spend every second year in Edo. This meant a huge financial burden for the daimyo and moderated his power at home.
Ieyasu continued to promote foreign trade. He established relations with the English and the Dutch. On the other hand, he enforced the suppression and persecution of Christianity from 1614 on.
After the destruction of the Toyotomi clan in 1615 when Ieyasu captured Osaka Castle, he and his successors had practically no rivals anymore, and peace prevailed throughout the Edo period. Therefore, the warriors (samurai) were educating themselves not only in the martial arts but also in literature, philosophy and the arts, e.g. the tea ceremony.
In 1633, shogun Iemitsu forbade travelling abroad and almost completely isolated Japan in 1639 by reducing the contacts to the outside world to strongly regulated trade relations with China and the Netherlands in the port of Nagasaki. In addition, all foreign books were banned. Selected daimyo were also allowed to trade with Korea, the Ryukyu Kingdom and the Ainu in Hokkaido.
Despite the isolation, domestic trade and agricultural production continued to improve. During the Edo period and especially during the Genroku era (1688 - 1703), popular culture flourished. New art forms like kabuki and ukiyo-e became very popular especially among the townspeople.
The most important philosophy of Tokugawa Japan was Neo-Confucianism, stressing the importance of morals, education and hierarchical order in the government and society: A strict four class system existed during the Edo period: at the top of the social hierarchy stood the samurai, followed by the peasants, artisans and merchants. The members of the four classes were not allowed to change their social status. Outcasts, people with professions that were considered impure, formed a fifth class.
In 1720, the ban of Western literature was cancelled, and several new teachings entered Japan from China and Europe (Dutch Learning). New nationalist schools that combined Shinto and Confucianist elements also developed.
Even though the Tokugawa government remained quite stable over several centuries, its position was steadily declining for several reasons: A steady worsening of the financial situation of the government led to higher taxes and riots among the farm population. In addition, Japan regularly experienced natural disasters and years of famine that caused riots and further financial problems for the central government and the daimyo. The social hierarchy began to break down as the merchant class grew increasingly powerful while some samurai became financially dependent of them. In the second half of the era, corruption, incompetence and a decline of morals within the government caused further problems.
In the end of the 18th century, external pressure started to be an increasingly important issue, when the Russians first tried to establish trade contacts with Japan without success. They were followed by other European nations and the Americans in the 19th century. It was eventually Commodore Perry in 1853 and again in 1854 who forced the Tokugawa government to open a limited number of ports for international trade. However, the trade remained very limited until the Meiji restoration in 1868.
All factors combined, the anti-government feelings were growing and caused other movements such as the demand for the restoration of imperial power and anti western feelings, especially among ultra-conservative samurai in increasingly independently acting domains such as Choshu and Satsuma. Many people, however, soon recognized the big advantages of the Western nations in science and military, and favoured a complete opening to the world. Finally, also the conservatives recognized this fact after being confronted with Western warships in several incidents.
In 1867-68, the Tokugawa government fell because of heavy political pressure, and the power of Emperor Meiji was restored.
Great introduction to Japan of the Edo period.
Biography of Tokugawa Ieyasu by Samurai Archives.


Staffing consumes 80-90%-plus of total police budgets; however, police executives often cannot get a true picture of their staff's activities and performance. Most executives want more control over their biggest resource — people.
Sustained ability to drive crime down while improving clearance rates.
Public satisfaction improvements that presently lead the country.
Improved national performance rankings, from one of the worst UK forces to one of the best.
Niche supports and automatically logs policing activities in a single system in a single database. The result is transparency of work from the frontline up to mid-managers and chief executives. Knowing precisely who is doing what, when and how empowers the chief executives to direct resources for optimal force performance.
Furthermore, when executives make decisions on deployments, NicheRMS helps them continually measure and monitor how their decisions are working, as well as ensure the service is on track to meeting goals/objectives. If they are not on track, it helps them make adjustments.
In South Wales, one of the areas targeted for improvement was public perception, specifically with the force's delivery of victim services. Going into this project, SWP had no idea how much Niche was going to help them in this area.
Executives embrace the use of information as "the lifeblood of any organization" and they have infused this attitude into the culture of the force, including in promotional evaluations.
Everyone from the Chief down is intimate with the details surrounding how information is put to use in their organization — including direct use of Niche RMS.
levels, and even down to individual officers on individual shifts. Because all officers in all job roles use NicheRMS and the application logs their work via tasks, under-performers cannot mess with numbers regardless of where they work (even in forensic identification or court services because all functions are built in to Niche).
Data entry has gone from occurrence entry backlog, prior to Niche, to real-time now. This is a common theme with Niche customers.
Frontline officers and detectives have the tools they need to record, manage and solve occurrences efficiently and professionally.
Mid-level managers have real–time information at their fingertips about what all their people are doing, and how they are doing it.
Senior executives have information summarized at all levels of the organization, helping them steer the organization toward better performance and away from non-essential activities.


This photo shows SC 110 at Charleston, SC.
Photograph of SC 110, courtesy of Bobbie Miller, daughter-in-law of SC 208 crewman Henry Miller. Another photo showing SC 110. These six chasers were among those that served in the minesweeping operations in the North Sea. Thanks to Liz Phillips for sending in the scan.
Photo: Postcard depicting SC 207, SC 37, SC 46, SC 181, SC 110 and SC 329 at Devonport.


text:
From Wiki:
Dinner for One, also known as The 90th Birthday, or by its corresponding German title, Der 90. Geburtstag, is a comedy sketch written by British author Lauri Wylie for the theatre in the 1920s. German television station Norddeutscher Rundfunk (NDR) recorded a performance of the piece in 1963, in its original English language. This short comical play subsequently went on to become the most frequently repeated TV programme ever (according to the Guinness Book of Records, 1988-1995 eds.; later editions no longer have the category).
The 18 minute black-and-white 1963 TV recording featuring British comedians Freddie Frinton and May Warden has become an integral component of the New Year's Eve schedule of several German television stations and an absolute cult television classic in Germany, Norway, Denmark, Sweden, Finland, Faroe Islands and Austria: On New Year's Eve 2003 alone, the sketch was broadcast 19 times (on various channels). As of 2005, the sketch has been repeated more than 230 times. It is famous in other countries as well — including German-speaking Switzerland and South Africa. It is a New Year's Eve staple in Australia on the SBS network. In 2003 The Danish TV producer Paul Anthony Sørensen produced and directed an international documentary about the sketch. In the documentary we meet the relatives of Freddie Frinton (the butler James) and May Warden (Miss Sophie) and get to know about the whole story behind the sketch. The documentary was nominated for the Rose d'Or 2004.
Labels: classic, comedy, Dinner for One, New Years, retro, sketch, The 90th Birthday, video, videos, You Tube, YouTube


It's probably not surprising to read an article describing how cell phones have infiltrated every aspect of our lives. But reading an article in the Sunday New York Times today "Step Away From The Phone" -- describing, among the cell phone "detox" methods, how phones may need to be put into a lock box in order to foster normal human interactions in the home -- made me reflect on how I often completely disconnect from the phone and the Web by immersing myself in the wilderness.
One of these trips with the Appalachian Mountain Club was a long weekend of guided lodge-to-lodge cross country skiing from Gorman Chairback to Little Lyford Lodge in Maine. The phone is the furthest thing from my mind -- lock box not needed -- as I embrace the simple pleases, such as stepping into a wood-fired sauna; enjoying a family-style dinner of pan-seared salmon with blueberry chutney; and snuggling in my bed that's decked out with comfy, flannel bedding. This short YouTube video slideshow provides a window into my experience.