Despite existing laws, communities across the United States are exposed to dangerous environmental conditions that can have devastating effects on public health. One emerging mechanism to address these issues are “green amendments,” self-executing provisions added to a state constitution that recognize and protect the rights of all people, including future generations, to pure water, clean air, and a stable climate.

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling land below. The Service’s drop into matters beyond valuation and into elements intended and necessary for easement durability and flexibility has caused a confusing array of Tax Court decisions.