About The National Trust

The National Trust for Historic Preservation is a private, nonprofit membership organization dedicated to saving historic places and revitalizing America's communities.

National Trust Headquarters
Located in downtown Washington, D.C.

Organizations responding in the affirmative must attach a schedule with detailed information about the easements held by the organization, which includes information about the organization's practices with respect to inspection, monitoring, and enforcement. For any easement on historic buildings or structures acquired after August 17, 2006, the organization must also report whether the easement complies with the new "special rules" provisions of the Pension Protection Act of 2006.

The text of the Schedule and the instructions are printed below. For information on the new "special rules," click here. Note that some of these reporting requirement (such as that relating to acreage under protection) appear to relate more to conservation easements that protect land, but the requirement apply to historic preservation easements nonetheless. Note also that the reporting obligation applies not only with respect to easements for which a federal tax deduction was sought by the donor, but all conservation easements held by the nonprofit organization.