Tennessee Parks and Greenways Fo

Standards and Practices

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PREFACE

Our Manual of Standards and Practices has been prepared by the staff of the Tennessee Parks and Greenways Foundation with funding and mentoring from the Land Trust Alliance. The Alliance’s Standards and Practices form the outline for this Manual, and their guidance has been central to its development.

Legislation and governmental regulations are subject to change, which in turn will affect the guidelines and procedures for various Foundation activities. Also, facts and figures are subject to periodic revision and updating. Therefore, this Manual will be subject to annual review by the Executive Director of the Foundation, who will report to the Board’s Executive Committee with recommendations for any needed changes.

Many aspects of our day-to-day operation derive from policy and procedure dictated by documents and procedures previously reviewed by the Board, including the following:

Strategic Plan (most recent) February 2005

Amended Charter July 2000

Amended By-Laws July 2000

Easement Manual March 2000

Land Trust Alliance Standards & Practices November 1999

LTA Standards & Practices (most recent) June 2006

Board Orientation Manual Reviewed annually

In addition, several processes described are reviewed as part of our annual calendar of board activities (Section III – Board Accountability, item H).

Our Manual was prepared by Nora Beck of the Foundation staff with special assistance from Patti Madere, Steve Walsh, and Patricia VornDick; and with oversight from Board member Bob Philp and Board President and Executive Director Kathleen Williams.

Approved by the Board of Directors October 19, 2007.

TABLE OF CONTENTS

Organizational Strength

I. Mission

A. Mission

B. Planning and Evaluation

C. Outreach

D. Ethics

II. Compliance with Laws

A. Compliance with Laws

B. Nonprofit Incorporation and Bylaws

C. Tax Exemption

D. Records Policy

E. Public Policy

III. Board Accountability

A. Board Responsibility

B. Board Composition

C. Board Governance

D. Preventing Minority Rule

E. Delegation of Decision-Making Authority

F. Board Approval of Land Transactions

G. Approval Authority

H. Board Activity Calendar

IV. Conflicts of Interest

A. Dealing with Conflicts of Interest

B. Board Compensation

C. Transactions with Insiders

V. Fundraising

A. Legal and Ethical Practices

B. Accountability to Donors

C. Accurate Representations

D. Marketing Agreements

E. Cause-Related Marketing

VI. Financial and Asset Management

A. Annual Budget

B. Financial Records

C. Financial Reports and Statements

D. Independent Audit, Federal and State Reporting

E. Internal System for Handling Money

F. Investment and Management of Financial Assets and Dedicated Funds

G. Funds for Stewardship and Enforcement

H. Sale or Transfer of Assets (Including Land and Easements)

I. Risk Management and Insurance

J. Emergency Land Bank

VII. Volunteers, Staff and Consultants

A. Capacity

B. Board Members, Advisors, and Volunteers

C. Staff

D. Availability of Training and Expertise

E. Board/Staff Lines of Authority

F. Personnel Policies

G. Compensation and Benefits

H. Working with Consultants

I. Executive Committee – Structure and Function

Land Transactions

VIII. Evaluating and Selecting Conservation Projects

A. Identifying Focus Areas

B. Project Selection and Criteria

C. Federal and State Regulations

D. Public Benefit of Transactions

E. Site Inspections

F. Documenting Conservation Values

G. Project Planning

H. Evaluating the Best Conservation Tool

I. Evaluating Partnerships

J. Partnership Documentation

K. Evaluating Risks

L. Non conservation Lands

M. Public Issues

IX. Ensuring Sound Transactions

A. Legal Review and Technical Expertise

B. Independent Legal Advice

C. Environmental Due Diligence for Hazardous Materials

D. Determining Property Boundaries

E. Easement Drafting

F. Documentation of Purposes and Responsibilities

G. Recordkeeping

H. Title Investigation and Subordination

I. Recording

J. Purchasing Land

K. Selling Land or Easements

L. Transfers and Exchanges of Land

X. Tax Benefits

A. Tax Code Requirements

B. Appraisals

C. No Assurance on Deductibility or Tax Benefits

D. Donee Responsibilities – IRS Forms 8282 and 8283

XI. Conservation Easement Stewardship

A. Funding Easement Stewardship

B. Baseline Documentation Report

C. Easement Monitoring

D. Landowner Relationships

E. Enforcement of Easements

F. Reserved and Permitted Rights and Approvals

G. Contingency Plans/Backups

H. Contingency Plan for Backup Holder

I. Amendments

J. Condemnation

K. Extinguishment

XII. Fee Land Stewardship

A. Funding Land Stewardship

B. Stewardship Principles

C. Land Management

D. Monitoring Land Trust Properties

E. Land Stewardship Administration

F. Community Outreach

G. Contingency Backup

H. Nonpermanent Holdings

I. Condemnation

ATTACHMENTS

To be added soon.