Acknowledgement of Donations

1.  The Trust shall honor donor privacy concerns.

2. All monetary donations shall be acknowledged with a thank-you note or letter that shows the donated amount. All in-kind donations shall be acknowledged with a thank-you note or letter that includes a description of the donation.

3.  For any contribution (cash or non-cash) of $250 or more, the Trust shall provide a contemporaneous written acknowledgement that meets the requirements of Section 170(f)(8) of the Internal Revenue Code. This includes donations of real property interests and cash donations received in connection with acceptance of real property interests.

A) The acknowledgement shall include the following information:

1) The amount of cash and a description (but not value) of any property other than cash contributed.

2) Confirmation that the Trust has not provided any goods or services in consideration, in whole or in part, for any property described in (3)(A)(1).

B) The acknowledgement will be considered to be contemporaneous if received by the taxpayer on or before the date the taxpayer files a return for the taxable year in which the contribution was made.


4.  The Trust shall comply with its responsibility to sign the donor’s completed IRS Form 8283, as follows:

A) The Trust shall inform donors of conservation easements and fee interests that it is the duty of the donor to:

 1) Obtain a qualified appraisal from a qualified appraiser in accordance with applicable provisions of the Internal Revenue Code.

 2) At least 20 days prior to the date required to be returned to donor, submit to the Trust a fully completed IRS Form 8283: (a) signed by both the donor and the appraiser; and (b) accompanied by a complete and accurate copy of the qualified appraisal supporting the fair market value set forth on Form 8283.

B) Persons authorized to sign Form 8283 on behalf of the Trust include the Chair, Vice-Chair, and Treasurer.

C) The Trust shall sign Form 8283 only if the information in Section B, Part I, “Information on Donated Property,” and Part III, “Declaration of Appraiser,” is complete.

D) If the Trust believes no gift has been made or the property has not been accurately described, it shall refuse to sign the form.

E) If the Trust has significant reservations about the value of the gift, particularly as it may affect the credibility of the Trust, it may seek additional substantiation of value or may disclose its reservations to the donor.

F) The Trust shall keep the appraisal described in paragraph 4(A)(2)(b) with the base line documentation supporting the conservation easement or fee interest.

G) When applicable, the Trust shall file IRS Form 8282 regarding resale of donated property.


Adopted by the Westmoreland Land Trust Board of Directors on September 24, 2008.


The mission of the Westmoreland Land Trust is to conserve and steward lands and waters of Westmoreland County that harbor ecological, scenic or recreational qualities to offer a healthier and more sustainable future for all.