Easement Program



  Preservation Incentives



  Support The Trust



  About The Trust


   • About Us

   • Board of Trustees

   • 501(c)(3) Designation


  Educational Programs



  Client Login



About Us

Our Mission: “To be the nation’s leading historic preservation easement holding organization by providing first class services and operating with the highest standards of integrity and professionalism.”

The Preservation Easement Trust, Inc is a qualified 501(c)(3) nonprofit charitable organization that is dedicated to preserving our nation’s historic buildings and sites through the acceptance and responsible management of historic preservation easements combined with public education and awareness efforts designed to foster support for historic preservation.

The Trust believes that our nation’s historic architecture and cultural landscape are reflections of our heritage and the foundation for the future. As an advocate for the preservation of our nation’s historic buildings and sites, the Trust promotes awareness for all that is architecturally distinctive and historically significant to ensure its inherent beauty for present and future generations.

The Trust’s primary tool for achieving its goal is the historic preservation easement, a voluntary legal agreement that protects historic buildings and sites by restricting certain types of future alterations and development. The Trust works closely with property owners to ensure that the easement restrictions meet their goals and are appropriate to the unique characteristics of their property.

There are two general types of historic preservation easements: facade and interior space. To qualify for a historic preservation easement donation and its associated federal tax benefits, a property must be either a certified historic structure or historically important land area.

Once donated, the easement becomes part of the property's chain of title and permanently remains with the historic property while the Trust accepts a stewardship obligation to enforce the terms of the easement in perpetuity. As an incentive, under the Internal Revenue Code section 170(h), federal law permits the donation of a historic preservation easement to be treated as a tax-deductible charitable contribution with the property owner receiving an income tax deduction equivalent to the fair market value of the easement.

In addition to being the custodian of historic preservation easements, the Trust is committed to improving the general public’s awareness and understanding of historic preservation, and of all programs that support historic preservation. Only through greater public education that emphasizes the importance and benefits of our nation’s historic and cultural heritage can our nation’s vitality and quality of life be maintained.

 

 

Privacy Statement | Legal Disclaimer | State Registrations
©2004 Preservation Easement Trust, Inc
All rights reserved