Who accepts or holds conservation easements?
Under Hawai`i State laws, a conservation easement may be held by a non-profit nature conservancy corporation or by a federal, state, or local government. Maui Coastal Land Trust, which was incorporated by local residents in 2001, meets all of the qualifications of these laws as well as those imposed by federal law to qualify as a tax-exempt charitable institution under section 501(c)3 of the Internal Revenue Code.
