Any request for review by the director of any amendments to or terminations of a donated conservation easement shall include the following:

1. (a) Original easement deed and any previously executed amendments thereto;
2. (b) Proposed amendment to or termination of the easement deed; and

3. (c) Narrative describing how the amendment complies with the following principles:

   1. (1) Clearly serves the public interest and is consistent with the easement holder’s mission;
   2. (2) Complies with all applicable federal, state, and local laws;
   3. (3) Does not jeopardize the easement holder’s tax exempt status or status as a charitable organization under either federal or state law, if the easement holder is a land trust or other charitable organization;
   4. (4) Does not result in private inurement or confer impermissible private benefit, as those terms are used for federal tax law purposes and RSA 7:19-a;
   5. (5) Is consistent with the conservation purpose(s) and intent of the easement;
   6. (6) Is consistent with the documented intent of the donor, grantor, and any direct funding source; and
   7. (7) Has a net beneficial or neutral effect on the relevant conservation values or attribute protected by the easement.

Source. #13455, eff 10-7-22; ss by #14162, eff 12-27-24