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Land Trust Alliance

Standard 1: Ethics, Mission and Community Engagement

Land trusts maintain high ethical standards and have a mission committed to conservation, community service and serving the public interest[1]. A land trust has the responsibility to act in ways that benefit public rather than private interests. Everyone connected with a land trust’s governance should have a similar understanding of the organization’s mission in the event that the group is asked to take on programs and transactions that further individual interests but that do not advance the public purposes for which the land trust was organized. Land trust goals and programs implementing the mission may change over time, but change should be a deliberate decision. In establishing its mission, goals and programs, the land trust should reflect the needs and priorities of its constituency. Support from the community is essential for sustaining conservation over time, meeting conservation goals, defending conservation actions and obtaining financial support. [1]In this context, serving the public interest is understood as benefitting the public in general or a sufficient segment of the public, as opposed to conferring private benefits to individuals, corporations or a limited group of persons.
Standard 2: Compliance with Laws

Comply with all applicable federal, provincial and municipal laws and regulations. Land trusts fulfill their legal requirements as not-for-profit organizations and comply with all laws and regulations. A land trust must comply with applicable laws. An understanding of, and compliance with, the basic legal requirements is fundamental to operating a land trust. This includes such matters as becoming and remaining a charitable organization. A land trust that fails to comply with these requirements can face financial penalties and fines, which could also apply to directors, and even revocation of its charitable status. A lawyer who understands charitable organizations can assist, but ultimately it is the land trust board’s responsibility to see that all requirements are met. Requirements include, but are not limited to: completing all corporate filings, completing the Registered Charity Information Return, Form T3010; retaining charitable status; following charitable solicitation laws; and adhering to the relevant federal, provincial or local regulations on non-profits or land trusts (such as waiting periods before being able to hold conservation agreements in some provinces).
Standard 3: Board Accountability

Board members understand their roles, approve mission and plans, oversee finances, adopt policies, evaluate the executive director, and delegate responsibly. Land trust boards act ethically in conducting the affairs of the organization and carry out their legal and financial responsibilities as required by law. Volunteers serve on a board for many reasons, but most often because they enjoy working with others to carry out the mission of the organization. The board has legal and ethical responsibilities to maintain the public’s trust and the land trust’s credibility. Every board member must understand these responsibilities. A board member who does not properly fulfill such duties or responsibilities may incur personal liability. To fulfill their duties, board members must become knowledgeable about their duties and responsibilities and the activities of the organization. A person who is not able to assume the responsibilities of a board member should not be on the board, but could serve the land trust in some other way.
Standard 4: Conflicts of Interest

Implement conflict of interest policy, disclose and manage conflicts, ensure fair transactions with insiders, and prevent undue benefits. Land trusts have policies and procedures to avoid or manage real or perceived conflicts of interest. A land trust operates in the public interest—not for the benefit of any individual. Both actual conflicts and the perception of a conflict can damage a land trust’s credibility. To avoid conflicts, a land trust should adopt and follow a written conflict of interest policy. A board member who thinks his or her participation in a board action could be viewed as a conflict should not attempt to influence that action and should not be present for discussion on the issue. Staff members who think they may have a conflict should disclose their concerns to their supervisor or as described in the organization’s conflict of interest policy. Other parties may also have conflicts of interest, and the policy should state how those conflicts are addressed. An individual who perceives the likelihood of serious continuing conflicts should not serve on the board or staff, both for legal reasons and to preserve the land trust’s credibility.
Standard 5: Fundraising

Conduct an analysis of provincial and federal charitable fundraising laws and register where the land trust determines it is appropriate. Land trusts conduct fundraising activities in a lawful, ethical and responsible manner. Raising money through philanthropy and fundraising activities is a critical and ongoing activity for every active land trust. Philanthropy is a voluntary gift eligible for a tax receipt. Fundraising activities generally include some type of benefit to the supporter such as at a special event, lottery or gaming, for which no receipt may be issued. Land trusts should approach fundraising as a way to build longtime supporters and friends of their conservation mission. Charitable solicitations and fundraising activities should be undertaken not only with an eye toward meeting short-term needs, but also with an understanding of how philanthropy and fundraising practices affect the long-term credibility of the land trust. A good source of charitable giving standards is Imagine Canada, an organization formed in 2004 with the joining of the Canadian Centre for Philanthropy (CCP) and the Coalition of National Voluntary Organizations (NVO).
Standard 6: Financial Oversight

Create a long-term financial plan: annual budget, address deficits, diversify funding, maintain reserves, and secure funds for stewardship costs. Land trusts are responsible and accountable for how they manage their finances and assets. Sound financial and asset management is critical for a land trust. Federal and provincial laws have financial reporting requirements, and financial records should be available to donors upon request. Poor financial management may jeopardize the future of the land trust and its land conservation programs. It could even lead to legal challenges against the land trust. Even a small land trust with modest revenue and expenditures should have annual budget and periodic financial reports, although the format of these may be simple. Organizations with larger budgets must follow specific reporting formats. Assuring sound financial management is one of the core responsibilities of the full board, no matter who keeps the books or prepares financial reports.
Standard 7: Human Resources

Land trusts have sufficient skilled personnel to carry out their programs, whether volunteers (including board members), staff and/or consultants/contractors. Land trusts have sufficient skilled personnel to carry out their programs, whether volunteers (including board members), staff and/or consultants/contractors. The work of a land trust is substantial, diverse and often technical or specialized, and includes fundraising, public relations, financial management, landowner contact, designing and carrying out transactions, legal and tax matters, and land and/or conservation agreement monitoring and management. A land trust that acquires, owns, or manages land or conservation agreements, even temporarily, is dealing with complex issues and thousands or even millions of dollars’ worth of assets. Conducting this work properly takes trained individuals. If a land trust is completely managed by volunteers, they have a responsibility to see that the work is carried out with appropriate expertise and supervision, and that a sufficient number of people share the work. If the land trust has staff, it must be sure that the staff is properly trained to manage the complex tasks of land conservation, and the board must establish appropriate policies and procedures to guide staff. All land trusts must engage outside expert help in the event they do not have sufficient time or expertise in-house and must be sure to select projects that are consistent with their capacity.
Standard 8: Evaluating and Selecting Conservation Projects

Identify specific conservation priorities consistent with the land trust’s mission and goals. tandard 8: Evaluating and Selecting Conservation Projects In advance of every land and conservation agreement transaction, land trusts carefully evaluate and select their conservation projects. Having choices about which land protection projects to undertake may seem like a luxury. Many land protection projects are done under great time pressure; the tendency is to protect now, think later. Sometimes that is inevitable. Yet unless the land trust exercises care in reviewing all of its projects, it may find itself with a property or a conservation agreement that serves little public interest, is costly to manage or defend, or does not fit with the land trust’s mission. Every land trust must find a balance between being strategic and being opportunistic. Land trusts that focus on their strategic priorities typically find that they can raise more funds and protect more land. These land trusts work with their partners to develop conservation priorities appropriate for their community. A land trust that does not prioritize and carefully select its projects may open itself to public criticism, credibility issues and even legal problems. In order for land conservation to maintain public credibility, it is essential that all land trusts carefully screen projects for the public benefit that will be provided. Once projects are selected, the land trust must determine how best to protect a given property’s resources. For each property, sufficient information must be gathered to make sound judgments and avoid unacceptable risks.
Standard 9: Ensuring Sound Transactions

Obtain a legal review of every land and conservation agreement transaction, appropriate to its complexity, by a lawyer or notary experienced in real estate law. Land trusts work diligently to see that every land and conservation agreement transaction is legally, ethically and technically sound. A land trust usually intends to protect the property it conserves in perpetuity. To help secure the perpetual conservation of land, its transactions must hold up over time and withstand challenges. Sound transactions rely on the land trust performing “due diligence” in its transaction steps. Land trust representatives need not be lawyers, but they must have good legal advice, and they should familiarize themselves with basic principles of real estate and tax law. The land trust should draw a landowner’s attention to issues that must be addressed as the transaction proceeds. However, a land trust should not represent itself as giving specific legal or financial advice; a landowner’s own advisors should do that. A land trust may have to call on other financial and technical experts in order to complete the transaction. Carefully documenting the steps a land trust takes in performing its due diligence can help secure the perpetual conservation of the property.
Standard 10: Tax Benefits and Appraisals

Notify potential donors of tax implications, recommend appraisals for significant gifts, emphasize responsibility, and provide information on tax benefits. Land trusts work diligently to see that every charitable gift of land or conservation agreement meets provincial and federal tax law requirements, to avoid fraudulent or abusive transactions and to uphold public confidence in land conservation. As the beneficiary of the tax receipt, the landowner, not the land trust, has the primary responsibility to comply with the specific requirements regarding federal or provincial tax deductions for the donation of land or conservation agreements. Nevertheless, land trusts have a responsibility to see that those requirements are met and should take reasonable measures to ensure that landowners understand those requirements and consult their own advisors about meeting them. The land trust’s role is important in that deductions that are overturned by the Canadian Revenue Agency may make future potential donors wary of working with land trusts, could lead to investigations of the land trust and, ultimately, can reduce public support for deductions as incentives for land conservation. A land trust must take care never to guarantee or appear to guarantee that a deduction will be allowed or what its value will be, but the land trust can help guide the landowner and establish policies to protect the land trust.
Standard 11: Conservation Agreement Stewardship

Land trusts have a program of responsible stewardship for their conservation agreements. A land trust that accepts and holds conservation agreements commits itself to their annual stewardship in perpetuity, to enforcement of their terms, and to building positive landowner and community relationships to support the land trust’s conservation programs and enforcement actions. A land trust that fails to do so may eventually lose its credibility, could cause its conservation agreement program to be invalidated, may erode public confidence in conservation agreements, and ultimately risk the protection of the land. Not all land trusts have the capacity to hold conservation agreements in perpetuity and may achieve their conservation goals through partnerships with other organizations, fee ownership or other conservation methods. These practices will help ensure that the important conservation values protected by conservation agreements are sustained over time.
Standard 12: Land Stewardship

Determine the immediate financial and management implications of each conservation property acquisition or contractual stewardship commitment and estimate the long-term implications. Land trusts have a program of responsible stewardship for lands held for conservation purposes. Many land trusts hold land other than through conservation agreement for a variety of conservation purposes, and must take care of these properties. Failure to manage and monitor the property could lead to loss of or damage to the property’s conservation values, injury to visitors, or even loss of the property itself. A land trust that does not care for its holdings will lose credibility. A land trust should also make contingency provisions for its land in the event it can no longer fulfill its stewardship obligations.