Defined under IRC§501(c)(3) as "any land used by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock" together with the improvements thereon
The Federal Energy Regulatory Commission, or FERC, is an independent agency that regulates the interstate transmission of natural gas, oil, and electricity. FERC also regulates natural gas and hydropower projects. Information about FERC can be found at http://www.ferc.gov
A federal tax incentive that promotes the rehabilitation of historic structures of every period, size, style and type. The National Park Service administers the program with the Internal Revenue Service in partnership with State Historic Preservation Offices.
Through this program, abandoned or under used schools, warehouses, factories, churches, retail stores, apartments, hotels, houses, and offices throughout the country have been restored to life in a manner that maintains their historic character. Current tax incentives for preservation, established by the Tax Reform Act of 1986 (PL 99-514; Internal Revenue Code Section 47 [formerly Section 48(g)]) include:
* 20% tax credit for the certified rehabilitation of certified historic structures.
* a 10% tax credit for the rehabilitation of non-historic, non-residential buildings built before 1936.
For more detailed information, including copies of application forms, regulations, and other program information, contact the State Historic Preservation Office for the state in which the project is located. [Source: National Park Service, Historic Preservation Tax Incentives: http://www.nps.gov/history/HPS/tps/tax/brochure1.htm#intro]
The maximum degree of legal ownership of a parcel of land, sometimes called fee simple. The owner of the fee has the right to use the land, to transfer it, to exclude others from it, and to sell it, subject to any lawful restrictions that the present or prior owners may have created (e.g., by an easement). [ Source: www.sharingstewardship.org]
Full and unconditional ownership of land, with the right to use and sell during the owner's lifetime, and then to pass on to one's heirs. [Source: Elizabeth Byers and Karin Marchetti Ponti, The Conservation Easement Handbook, Published by the Trust for Public Land and the Land Trust Alliance, 2005.]
An agreement in which the owner of property with access to a waterway agrees that anglers can fish within and along the banks of the waterway and agree that the banks of the waterway will remain undeveloped and undisturbed. Where appropriate, the agreement may also provide anglers with access to the waterway via an access point on a nearby public road. The agreement can also provide the holder of the access with access to improve the health of the waterway and the fish that live within it. The holder of the easement commits to watch over the waterway and adjoining banks and to enforce the restrictions of the easement.
Provides a framework for conservation organizations and governmental entities to build cooperative relationships with private landowners to ensure responsible fishing opportunities for the public while keeping properties in the control of the owners.
A model agreement can be found in the library.
In Pennsylvania, an administrative subdivision of the Pennsylvania Department of Conservation and Natural Resources, Bureau of Forestry that manages state forest land and provides technical assistance to communities and other forest landowners. A Forest District is supervised by a District Forester who reports to the Bureau of Forestry Director. [source: DCNR State Forestry Resource Management Plan, Glossary of Terms: http://www.dcnr.state.pa.us/forestry/sfrmp/glossary.htm]
The process by which a forest landscape is converted into islands of forest within a mosaic of other land uses. [source: DCNR State Forestry Resource Management Plan, Glossary of Terms: http://www.dcnr.state.pa.us/forestry/sfrmp/glossary.htm]
Generally, the practical application of scientific, economic, and social principles to the administration and working of a specific forest area for specified objectives. [source: DCNR State Forestry Resource Management Plan, Glossary of Terms: http://www.dcnr.state.pa.us/forestry/sfrmp/glossary.htm]
The manipulation of trees and forest stands to meet landowner objectives. [https://www.uwsp.edu/natres/nres743/Definitions/Forest_management.htm]
The science, art, and practice of managing and protecting tree and forest resources for human benefit. [source: Agriculture Glossary, New Mexico State University, College of Agricultural, Consumer and Environmental Sciences, http://aces.nmsu.edu/news/aggloss.html]
The fluid used in the hydraulic fracturing process to open pores in a rock formation and release natural gas. The fluid is composed of water, sand and a mix of chemicals that is proprietary to the company using them.