Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Robert W. Swenson Professor of Law

332 South 1400 East, Rm 101

Salt Lake City, UT 84112-0730

United States

SCHOLARLY PAPERS

48

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1

CROSSREF CITATIONS

17

Scholarly Papers (48)

1.

Conservation Easements and the Valuation Conundrum

19 Florida Tax Review 225 (2016), University of Utah College of Law Research Paper No. 145
Number of pages: 98 Posted: 18 Dec 2015 Last Revised: 04 Jul 2016
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 1,192 (22,882)

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conservation easement, facade easement, valuation, valuation abuse, appraisal, before and after method, sales comparison approach, subdivision development analysis, discounted cash flow analysis, reproduction cost approach, reasonable probability of rezoning, 170(h), Whitehouse, Palmer Ranch

2.

An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law

1 Journal of Law, Property, and Society 107 (2015), U Denver Legal Studies Research Paper No. 15-45, University of Utah College of Law Research Paper No. 130
Number of pages: 82 Posted: 25 Aug 2015 Last Revised: 22 Sep 2015
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law (deceased) and University of Utah S.J. Quinney College of Law
Downloads 780 (41,711)

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conservation easement, 170(h), charitable deduction, uniform conservation easement act, conservation easement enabling statute

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

University of Utah College of Law Research Paper No. 49
Number of pages: 76 Posted: 30 Sep 2013 Last Revised: 01 Nov 2013
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 523 (69,243)

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conservation easement, 170(h), deduction, perpetuity, tax incentives

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Number of pages: 68 Posted: 08 Nov 2012
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 177 (219,486)

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conservation easement, 170(h), charitable income tax deduction, easement donation, tax law, perpetuity, substantiation requirements, substantial compliance, qualified appraisal, qualified appraiser, Form 8283, Form 990, contemporaneous written acknowledgment, mortgage subordination

4.

Conservation Easements and the Doctrine of Merger

Duke Journal of Law & Contemporary Problems, Vol. 74, 2011
Number of pages: 17 Posted: 07 Sep 2011 Last Revised: 01 Jul 2013
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 595 (59,512)

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conservation easement, merger, doctrine of merger, unity of ownership, extinguishment

5.

Rethinking the Perpetual Nature of Conservation Easements

Harvard Environmental Law Review, Vol. 29, p. 421, 2005, U of Utah Legal Studies Paper No. 05-03
Number of pages: 103 Posted: 22 Jul 2005
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 550 (65,712)

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conservation easements, perpetuity, cy pres

6.

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

LAND TRUST ALLIANCE RALLY 2014 PROVIDENCE, RHODE ISLAND SATURDAY, SEPTEMBER 20, 2014
Number of pages: 106 Posted: 02 Oct 2014 Last Revised: 14 Oct 2014
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 516 (71,169)

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conservation easement, 170(h), restricted gift, merger, bankruptcy, extinguishment, swap, recordation, qualified appraisal, valuation

7.

2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Presented at Land Trust Alliance Rally 2015, Sacramento, California, Friday October 9. 2015, University of Utah College of Law Research Paper No. 136
Number of pages: 155 Posted: 13 Oct 2015 Last Revised: 13 Nov 2015
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 502 (73,585)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

8.

Conservation Easements: Perpetuity and Beyond

Ecology Law Quarterly, Vol. 34, p. 673, 2007
Number of pages: 40 Posted: 12 Dec 2007
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 413 (92,755)

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conservation easement, conservation servitude, charitable trust, cy pres, perpetual, perpetuity, term easements

9.

Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

Wyoming Law Review, Vol. 10, p. 73, 2010
Number of pages: 42 Posted: 27 Jan 2010
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 407 (94,387)

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conservation easement, cypres, attorney general, Hicks v. Dowd, Salzburg v. Dowd, charitable gift, charitable trust, perpetuity, conservation easement enforcement, conservation easement termination, conservation easement amendment

10.

Condemning Conservation Easements: Protecting the Public Interest and Investment in Conservation

UC Davis Law Review, Vol. 41, p. 1897, 2008
Number of pages: 71 Posted: 25 May 2008
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 402 (95,681)

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conservation easement, condemnation, eminent domain, valuation, appraisal, takings clause, just compensation

11.

Amending and Terminating Perpetual Conservation Easements

Probate & Property, Vol. 23, p. 52, 2009
Number of pages: 5 Posted: 27 Aug 2009
Nancy A. McLaughlin and Mark Benjamin Machlis
University of Utah S.J. Quinney College of Law and affiliation not provided to SSRN
Downloads 350 (111,932)

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conservation easement, conservation servitude, amendments, termination, cy pres, perpetuity

12.

Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements Part 1: The Standards

Real Property, Trust & Estate Law Journal, Vol. 45, p. 473, 2010
Number of pages: 56 Posted: 20 Jan 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 348 (112,659)

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conservation easement, granted in perpetuity, protected in perpetuity, perpetuity, section 170(h), easement enabling statute, conservation, historic preservation, easement termination

13.

Extinguishing and Amending Tax-Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman

Florida Tax Review, Vol. 13, No. 217, 2012, University of Utah College of Law Research Paper No. 17
Number of pages: 94 Posted: 27 Dec 2012 Last Revised: 12 Apr 2013
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 345 (113,765)

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conservation easements, 170(h), qualified conservation contribution, extinguishment, amendment, perpetuity, Carpenter, Kaufman, Simmons, cy pres, restricted gift, restriction on transfer, mortgage subordination, proceeds

14.

Amending Perpetual Conservation Easements: A Case Study of the Myrtle Grove Controversy

University of Richmond Law Review, Vol. 40, p. 1031, 2006, University of Utah Legal Studies Paper No. 05-41
Number of pages: 68 Posted: 15 Jun 2006
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 325 (121,458)

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conservation easement, charitable trust, cy pres, amendment, implied power, easement enabling statute, perpetual, perpetuity, tax law, environmental law

15.

Increasing the Tax Incentives for Conservation Easement Donations - a Responsible Approach

Ecology Law Quarterly, Vol. 31, No. 1, 2004, U of Utah Legal Studies Paper No. 05-14
Number of pages: 117 Posted: 15 Jun 2006
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 301 (131,877)

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16.

Trying Times: Conservation Easements and Federal Tax Law (Sept. 2020)

University of Utah College of Law Research Paper No. 396
Number of pages: 207 Posted: 02 Nov 2020 Last Revised: 05 Dec 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 285 (139,620)

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Conservation Easement, Perpetuity, 170(h), 8283, Qualified Appraisal, Extinguishment, Swap, Recordation, Syndication, Amendment

17.

Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions

Environmental Law Reporter, Vol. 34, 2004
Number of pages: 11 Posted: 29 Jan 2007
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law (deceased) and University of Utah S.J. Quinney College of Law
Downloads 280 (142,190)

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18.

In Defense of Conservation Easements: A Response to 'The End of Perpetuity'

Wyoming Law Review, Vol. 9, No. 1, 2009
Number of pages: 96 Posted: 24 Jan 2009 Last Revised: 30 Nov 2013
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 269 (148,171)

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Hicks, conservation easement, conservation servitude, perpetuity, cy pres, amendment, extinguishment, impairment of contract, separation of powers

19.

Interpreting Conservation Easements

29 Probate & Property 30 (2015), University of Utah College of Law Research Paper No. 134
Number of pages: 7 Posted: 12 Sep 2015 Last Revised: 11 May 2019
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 263 (151,523)

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conservation easement, free use of land, restrictive covenant, restrictive covenant interpretation, in gross, easement interpretation, servitude interpretation, anti-restrictions policy, conservation servitude, public policy

20.

Perpetual Conservation Easements in the 21st Century: What Have We Learned and Where Should We Go from Here?

Utah Law Review, Vol. 3, p. 687, 2013, University of Utah College of Law Research Paper No. 62
Number of pages: 40 Posted: 01 Mar 2014 Last Revised: 19 Mar 2014
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 227 (174,984)

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conservation easements, federal tax law, perpetuity, enabling statutes, attorney general

21.

Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements – Part 2: Comparison to State Law

Real Property, Trust & Estate Law Journal, Vol. 46, p. 1, 2011
Number of pages: 123 Posted: 20 Jul 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 225 (176,424)

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conservation easement, conservation easement modification or termination or extinguishment, section 170(h), state enabling statute, conservation easement enabling statute

22.

Trying Times: Conservation Easements and Federal Tax Law (October 2019)

University of Utah College of Law Research Paper No. 312
Number of pages: 57 Posted: 30 May 2019 Last Revised: 09 Oct 2019
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 211 (187,401)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, extinguishment, swap, recordation, valuation, syndication

23.

Trying Times: Important Lessons to be Learned from Federal Tax Cases Involving Conservation Easement Donations

Texas Tech University School of Law Estate Planning & Community Property Law Journal, March 3, 2017
Number of pages: 162 Posted: 13 Jul 2016 Last Revised: 24 Jan 2018
Nancy A. McLaughlin and Stephen J. Small
University of Utah S.J. Quinney College of Law and Stephen J. Small, Esq., P.C.
Downloads 206 (191,668)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

24.

Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements

37 Virginia Tax Review 1 (2017)
Number of pages: 54 Posted: 28 Jul 2017 Last Revised: 10 Oct 2017
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 188 (208,186)

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations

25.

ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

53 Real Property, Trust and Estate Law Journal, Fall 2018/Winter 2019 , University of Utah College of Law Research Paper No. 313
Number of pages: 128 Posted: 31 May 2019 Last Revised: 28 Jun 2019
Indiana University Maurer School of Law, Wyatt Tarrant & Combs LLP, Milbank, Tweed, Hadley & McCloy LLP, Holland & Knight LLP, University of Utah S.J. Quinney College of Law, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 181 (215,250)

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations, amendments, discretionary consents, valuation

26.

Conservation Easement Enabling Statutes: Perspectives on Reform

Utah Law Review, Vol. 3, p. 811, 2013, University of Utah College of Law Research Paper No. 61
Number of pages: 39 Posted: 01 Mar 2014 Last Revised: 22 Mar 2014
Nancy A. McLaughlin and Jeffrey Pidot
University of Utah S.J. Quinney College of Law and Maine Attorney General's Office
Downloads 172 (224,815)
Citation 1

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conservation easement, enabling statute, condemnation, state tax credit, amendment, termination, merger, marketable title act, enforcement, stewardship

27.

The Role of Land Trusts in Biodiversity Conservation on Private Lands

Idaho Law Review, Vol. 38, No. 453, 2002
Number of pages: 17 Posted: 28 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 165 (232,902)

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conservation easements, conservation servitudes, private land conservation, biodiversity

28.

Condemning Open Space: Making Way for National Interest Electric Transmission Corridors (or Not)

Virginia Environmental Law Journal, Vol. 26, p. 399, 2008
Number of pages: 30 Posted: 24 May 2008
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 153 (248,080)

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conservation easement, condemnation, eminent domain, Energy Policy Act, National Interest Electric Transmission Corridor, Virginia Open Space Land Act, electric transmission facilities

29.

McLaughlin on Kaufman: Tax Court Protects Public Investment in Conservation Easements

Emerging Issues, Vol. 6074, 2011
Number of pages: 18 Posted: 26 Nov 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 151 (250,812)

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conservation easement, § 170(h), section 170(h), perpetuity, protected in perpetuity, enforceable in perpetuity, penalties, deductibility of easement donations, deductibility of required cash payments

30.

Building Better Conservation Easements for America the Beautiful

Harvard Environmental Law Review Online (2021), University of Utah College of Law Research Paper No. 469, UC Hastings Research Paper Forthcoming
Number of pages: 13 Posted: 20 Sep 2021 Last Revised: 02 Nov 2021
K. King Burnett, John D. Leshy and Nancy A. McLaughlin
Independent, UC Hastings Law and University of Utah S.J. Quinney College of Law
Downloads 147 (256,285)

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America the Beautiful, conservation easements

31.

Protecting the Public Interest and Investment in Conservation: A Response to Professor Korngold's Critique of Conservation Easements

Utah Law Review, Vol. 4, No. 1561, 2008
Number of pages: 34 Posted: 24 Aug 2009
Nancy A. McLaughlin and Mark Benjamin Machlis
University of Utah S.J. Quinney College of Law and affiliation not provided to SSRN
Downloads 122 (295,680)

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conservation easement, conservation servitude, servitude interpretation, free use of land, cy pres

32.

Conservation Easements - A Troubled Adolescence

Journal of Land, Resources, and Environmental Law, Vol. 26, p. 47, 2005
Number of pages: 10 Posted: 24 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 120 (299,200)

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conservation easements, conservation servitudes

33.

Salzburg v. Dowd: Another Look

Wyoming Lawyer, Vol. 33, No. 50, 2010
Number of pages: 3 Posted: 07 Aug 2010
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 118 (302,862)

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conservation easement, perpetuity, termination, attorney general, cy pres, amendment

34.

Questionable Conservation Easement Donations

Probate & Property, Vol. 18, p. 40, 2004
Number of pages: 6 Posted: 26 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 118 (302,862)

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conservation easement, valuation abuse, conservation purposes test, 170(h)

35.

Conservation Easements and the Proceeds Regulation

56 Real Prop. Tr. & Est. L.J. 111 (2021), University of Utah College of Law Research Paper No. 411
Number of pages: 52 Posted: 09 Jan 2021 Last Revised: 01 Sep 2021
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 116 (306,471)

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conservation easement, 170(h), extinguishment, protected in perpetuity, proceeds, proceeds regulation, procedural invalidity, substantive invalidity, Chevron

36.

Uniform Conservation Easement Act Study Committee Background Report

University of Utah College of Law Research Paper No. 283
Number of pages: 59 Posted: 31 Aug 2018 Last Revised: 11 Sep 2018
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 113 (312,168)
Citation 2

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Conservation Easement, Uniform Conservation Easement Act, Conservation Easement Enabling Statute, Uniform Law Commission, 170(h), Eminent Domain, Merger, Extinguishment, Amendment, Perpetuity, Standing to Sue

37.

Some Dirty Realities About Syndicated Conservation Easements

167 Tax Notes 1729 (2020)
Number of pages: 5 Posted: 18 Feb 2021
Nancy A. McLaughlin, Stephen Small, Philip Tabas and Mark Weston
University of Utah S.J. Quinney College of Law, Law Office of Stephen J. Small, Esq., P.C., affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 86 (372,857)

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conservation easements, syndication, syndicated

38.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 77 (397,951)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

39.

Conservation Easements and Development Rights: Law and Policy

169 Tax Notes 531 (2020)
Number of pages: 13 Posted: 12 Feb 2021
Nancy A. McLaughlin and Ann Taylor Schwing
University of Utah S.J. Quinney College of Law and Independent
Downloads 75 (403,855)

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conservation easement, § 170(h), development rights, movable building areas, building sites

40.

Amendment Clauses in Easements: Ensuring Protection in Perpetuity

168 Tax Notes 819 (2020), University of Utah College of Law Research Paper No. 420
Number of pages: 8 Posted: 22 Feb 2021 Last Revised: 16 Mar 2021
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 62 (446,536)

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conservation easement, amendment, perpetuity, section 170(h)(5)(A)

41.

Could Coalbed Methane Be the Death of Conservation Easements?

Wyoming Lawyer, Vol. 29, No. 5, p.18, Oct. 2006
Number of pages: 9 Posted: 24 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 61 (450,034)

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conservation easement, conservation servitude, coalbed methane, mineral development

42.

A Constructive Reformist’s Perspective on Voluntary Conservation Easements

Ecosystem Marketplace, 2005
Number of pages: 5 Posted: 08 Dec 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 55 (472,510)

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conservation easement, cy pres

43.

Second Amici Curiae Brief of Law Professors et al., Pine Mountain Preserve, LLP v. Commissioner, filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 356
Number of pages: 123 Posted: 22 Jan 2020 Last Revised: 19 Feb 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 37 (553,390)

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conservation easement, deduction, 170(h), perpetuity, amendment, movable building areas, UCEA, Uniform Conservation Easement Act, Christopher v. SmithKline Beecham

44.

Amici Curiae Brief of Law Professors et al., Pine Mountain Preserve, LLP v. Commissioner, filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 355
Number of pages: 87 Posted: 22 Jan 2020 Last Revised: 19 Feb 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 30 (591,813)

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conservation easement, deduction, 170(h), perpetuity, amendment, movable building areas

45.

Amici Curiae Brief of Law Professors, Belk v. Commissioner, U.S. Court of Appeals for the Fourth Circuit

University of Utah College of Law Research Paper No. 234
Number of pages: 38 Posted: 11 Oct 2017 Last Revised: 21 Nov 2017
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 29 (597,859)
Citation 1

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46.

Amici Curiae Brief, Pine Mountain Preserve, LLP V. Commissioner, Filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 363
Number of pages: 87 Posted: 03 Mar 2020 Last Revised: 08 Apr 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 27 (610,387)

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conservation easement, 170(h), amendment, movable building areas

47.

Letter to Senate Finance Committee: H.R. 5376 - Conservation Easement Deduction Change Would Promote Abuse (Oct. 11, 2021)

Tax Notes Doc 2021-39226 (Oct. 11, 2021)
Number of pages: 3 Posted: 22 Nov 2021
Independent, Catholic University of America (CUA) - Columbus School of Law, Vermont Law School, Brookings InstitutionU.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Utah S.J. Quinney College of Law, Vermont Law School and Independent
Downloads 17 (680,477)

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conservation easement, build back better act, 30x30, 30 by 30, America the beautiful, ability to correct, 170(h)

48.

Enforcing Conservation Easements: The Through Line

34 Georgetown Environmental Law Review _ 2022, University of Utah College of Law Research Paper No. 479
Number of pages: 39 Posted: 11 Jan 2022 Last Revised: 13 Jan 2022
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 7 (759,321)

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conservation easement, enforcement, merger, strict construction, laches, estoppel