Starting a Land Trust in Massachusetts

Starting a Land Trust in Massachusetts
Many communities across the Commonwealth have come together in search of the tools they need to protect land from development. Forming a land trust organization provides communities with the legal entity they need to buy and hold land and conservation restrictions. The decision to form a land trust is not easy. Founders need considerable resources in dedicated volunteers and money and a strong, long-term commitment.
There are considerable resources available to individuals and groups considering this worthy yet time-consuming endeavor. Organizations such as the Massachusetts Land Trust Coalition (www.massland.org), Land Trust Alliance (www.lta.org), statewide land trusts like The Nature Conservancy (nature.org), The Trustees of Reservations (www.ttor.org) and Massachusetts Audubon Society (www.massaudubon.org) are available to lend assistance. Likewise, local and regional land trusts can offer their stories and advice. (For a list of land trusts in Massachusetts see www.massland.org/pages/neartrust/mainlist.html.)

It is highly recommended that those interested in forming a land trust purchase and read Starting a Land Trust by the Land Trust Alliance (available through their website or by calling 202-638-4725).

Compiled here are documents that are specific to Massachusetts groups and additional reading on the organization formation process.

Nonprofits.org - What actual documents do I need? Which filings come first?
http://www.nonprofits.org/npofaq/02/04.html

Internal Revenue Service - Articles of Incorporation language

www.irs.gov/charities/article/0,,id=96117,00.html

Internal Revenue Service - Circular on Tax Exempt Status

http://www.irs.gov/pub/irs-pdf/p557.pdf

Internal Revenue Service - Application for Recognition of Exemption
http://www.irs.gov/charities/article/0,,id=96210,00.html

Internal Revenue Service - Exemption Requirements
Select Exemption Requirements at http://www.irs.gov/charities/foundations/index.html

Massachusetts - Articles of Organization forms
http://www.sec.state.ma.us/cor/corpdf/c156ds202950c11316.pdf

Land Trust Alliance Standard 1: Purpose and Goals

Download Standards and Practices in .pdf or MS Word format at: http://www.lta.org/sp/

Federal filing requirements: http://www.irs.gov/charities/article/0,,id=96103,00.html

Massachusetts filing requirements: http://www.ago.state.ma.us/sp.cfm?pageid=1213

Massachusetts forms: http://www.ago.state.ma.us/sp.cfm?pageid=1214

Other Nonprofit Resources

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