Nova Scotia Nature Trust | Nova Scotians Protecting Nova Scotia

American Friends of Canadian Land Trusts

American Friends of Canadian Land Trusts

American Friends of Canadian Land Trusts (AF) was formed by a collaboration of conservationists on both sides of the border to facilitate preservation of high priority natural areas in Canada. The organization’s preservation mission will be achieved entirely through cooperation with Canadian land trusts, government agencies and other entities that are authorized by law to permanently conserve natural, historic and scenic resources. AF was created to respond to the major financial obstacles that US residents faced if they wanted to protect land they owned in Canada. To address the disincentives posed by US and Canadian tax laws.  AF is a 501 (c)(3) U.S.-based non-profit organization with 509 (a)(1) public charity status. After years of preparatory work, AF is now ready to work with Canadian organizations in their efforts to secure the future of some of Canada's signature landscapes.

U.S. residents may now donate tax deductible gifts of cash and stock/securities to AF. Through AF’s cross-border program, these funds can be granted to AF to support the conservation activities of Canadian land trusts that are qualified grantees of AF. 

U.S. residents are also be able to protect Canadian land with AF, and be eligible for the same income tax benefits as would be available if the property was located south of the border. AF is awaiting special tax status in Canada so that donors of land, or interests in land, would not incur a capital gains tax on their gift (see news section below for an update on this status).

By offering U.S. donors who want to further Canadian conservation the opportunity to make their gifts tax deductible, AF has great potential to increase the pace and sustainability of land protection north of the border. It also can bring critical funding support to Canadian land trusts.

AF operates on a cost-recovery basis, with a one time application fee and a small annual renewal fee paid by participating  Canadian conservation organizations, and transaction fees on all gifts. Transaction fees may be paid either by the participating conservation organization or the donor.

 

More information:

Canadian Land Trusts - How to Become an AF Grantee Organization

For land trusts and government entities wishing to apply as potential grantees of U.S. donor gifts made to the AF, please see:

An overview for conservation organizations

Grantee Application package

 

US Donors - How to support Canadian land trusts through AF

Gifts of cash or securities

U.S. residents may make cash donations in U.S. funds or gifts of stock and securities to AF. The donor may recommend that AF make a grant to a specific Canadian land trust or government entity.  See the overview for U.S. donors and our sample donor letter to make a cash gift or gift of securities (note—the donation to AF must be sent directly to AF, not the Canadian land trust). AF then provides a letter of acknowledgement for the donor, to support their U.S. income tax deduction.

Gifts of land or easements

For U.S. owners of conservation land in Canada, who wish to donate their property or conservation easement/covenant and who do not have a capital gains tax issue, cross-border gifts of property can now be accepted and completed by AF. 

Landowners whose land has appreciated significantly since it was purchased, may want to wait until AF can offer a mechanism to reduce capital gains tax on the gift. These donors may benefit from AF’s special tax status (‘prescribed donee status’) which the organization has requested from the Canadian government. At this time, the approval of the special status is anticipated in late 2009 or early 2010.

AF can, however, begin the steps of processing a gift of land or conservation easement, even where there is a capital gains issue.  All steps of the transaction could be complete, except the actual easement signing or deed transfer, which would be completed once the AF’s ‘prescribed donee’ status is approved by the Canadian government.

Watch this website for updates on our cross-border land conservation program in 2009.

Donations to support the American Friends of Canadian Land Trusts

Donations to support the work of the AF and its cross-border programs may be made directly to:

American Friends of Canadian Land Trusts
P.O Box 4482
Seattle, Washington 98194 USA

AF News

March 31, 2009
AF launches its cross-border Land/Easement program

September 16, 2008 
AF Featured in Land Trust Alliance Magazine. AF’s story is told in this month’s issue of Saving Land, the magazine of the Land Trust Alliance.

August 01, 2008. 
Land Trusts and Supporters Urged to Help AF Mount Final Tax Hurdle

December 01, 2007.
First AF Cross-border Conservation Program Launched.  AF began providing funding support to Canadian land trusts, and accepting U.S. tax deductible donations from U.S. based supporters of Canadian land trusts. To better service their U.S.-based supporters, and to encourage greater financial support. Canadian land trusts can encourage their donors to give to AF to support the conservation activities of Canadian land trusts, and to receive a U.S. tax deduction for their support.

Other Resources:

 

Board of Directors of the American Friends of Canadian Land Trusts

President: Bonnie Sutherland, Executive Director, Nova Scotia Nature Trust, NS
Vice-President: Tim Seifert, Executive Director, San Juan Preservation Trust, WA
Treasurer: Craig Lee, Director of International Alliances, National Audubon Society, DC
Secretary: Sandra Tassel, President, Look at the Land Inc, Conservation Consulting, MD
Other Board Members:
Christopher Baines, Principal, Allport Associates, ON and board member of Ontario Land Trust Alliance
Sylvia Bates, Director of Standards and Research, Land Trust Alliance, NH
Brent Mitchell, Atlantic Centre for the Environment/Quebec Labrador Foundation, MA
Stefan Nagel, Of Counsel, Law Office of Stephen J. Small, MA
Bill Turner, Executive Director, The Land Conservancy of British Columbia, BC

Legal Advisor: Konrad Liegel, K & L Gates

Contact Us:

AF
c/o Bonnie Sutherland
Nova Scotia Nature Trust
PO Box 2202
Halifax, Nova Scotia B3J 3C4
bonnie@nsnt.ca (902) 425-LAND

Thanks and Appreciation

We would like to acknowledge and thank the Nova Scotia Nature Trust, whose pioneering work in cross-border conservation led to the founding of the AF. 

AF also came about thanks to the support and dedication of many people who volunteered their time and expertise, and/or provided funding and moral support!  Our sincere thanks to all. Apologies if we’ve forgotten to mention someone who helped along the long and arduous path to success-please let us know, so we can add you to our list!

Ian Attridge Konrad Liegel Dennis Schaffer
Christopher Baines Karen Marchetti Ponte Gordon Scott
Paul Chamberland Susan Mehinagic Tim Seifert
Karen Cooper Terri Monohan Stephen J. Small
Gary Goodwin Peter Mushkat Bonnie Sutherland
Sheila Harrington Stefan Nagel Sandra Tassell
William Hayes Phil Pearl Bill Turner
Craig Lee Lori Rogers Dave Walker
Brent Mitchell Anonymous technical advisor Sylvia Bates


Funding Support

Our special thanks to those who provided the critical funding for both the Nova Scotia Nature Trust’s cross-border conservation research and technical work, and the establishment of the American Friends of Canadian Land Trusts Cross-Border Conservation Program.

Anonymous Nova Scotia Nature Trust Donor
The Davis Conservation Foundation
Donner Canadian Foundation
The EJLB Foundation
Environment Canada’s EcoAction Community Funding Program
Environment Canada’s Ecological Gifts Program
The George Cedric Metcalf Charitable Foundation
Norcross Wildlife Foundation
The Salamander Foundation
The Tides Foundation

Major supporters of the American Friends of Canadian Land Trusts

BC Land Trust Alliance
BC Real Estate Foundation
Ontario Land Trust Alliance
The Land Conservancy
Tides Foundation