Why doesn’t Charity Navigator evaluate Land Trusts and Preserves anymore?
Due to the nature of their operations, land trusts and preserves have the potential to realize wild fluctuations in revenue from year to year due to inconsistencies associated with large land acquisitions and donations of valuable real property. To further complicate matters, within the sector there remains some disagreement as to how certain related expenses should be reported on the IRS Form 990. Inconsistent factors may yield inconsistent evaluations over time and so in keeping with our promise to provide reliable information and to evaluate all charities fairly, we have decided to no longer evaluate charities classified as Land Trusts and Preserves.
