Georgia-Alabama Land Trust Inc

“2024 amendments: 1. Conservation easement (coweta county, ga) amended provide heightened protection to a pine-hardwood stand and to locate a building envelope in a location not impairing conservation purposes, thereby enhancing the overall conservation values of the property and conservation easement. 2. Conservation easement (covington county, al) amended to further restrict the right to divide the protected property, thereby ensuring one common ownership and further increasing conservation purpose. 3. Conservation easement (liberty county, ga) amended to translocate a building envleope to a location previously discussed, with the correct location placing the building envelope along the existing road and which will result in less distance to run utilities and service roads and, as a result, less impact to agricultural/forest land, thereby increasing the protection and conservation values to the protected property and conservation easement. 4. Conservation easement (jefferson county, ga) amended to add 69 additional acres of protected land to the conservation easement and also further reducing the number of permitted building envelopes, both actions adding to the total am0unt of protected land and increasing restrictions, thereby furthering the conservation purposes. 5. Conservation easement (jefferson county, ga) amended to add additional acreage (protected land) to the protection terms of the conservation easement, to further limit future divisions of the procted property, and to clarify the locations of the pemritted residential dwelling locaitons (envelopes), therbey increasing conservation purposes of the ce. 6. Conservation easement (lee and terrell counties, ga) amended to add 20 additional acres of new land to the protection terms of the conservation easement, as well as to specify the location of a dwelling envelope, with the protection of said additional land greatly increasing the conservation purposes of the ce. 7. Conservation easements (paulding county, ga) amended to remove (eliminate) one building envelope originally permitted by the ce and to confirm a division of the property, which serve to increase the conservation purposes by reduing the number of allowed dwellings and to further stewardship of the protected property. 8. Conservation easement (floyd county, ga) amended as part of lawful government condemnation involving only 0.086 acres of the protected property.”

“The organization is a nonprofit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization applies the provisions of the accounting standards codification relating to uncertainty in income taxes. The guidance requires entities to assess their uncertain tax positions for the likelihood that they would be overturned upon irs examination. In accordance with this guidance, the organization has determined that it does not have any positions at december 31, 2023 and 2022, that it would be unable to substantiate.”

“Fundraising: direct expense”

“Fundraising: direct expense”

“The organization has many easements recorded in its name, however does not reflect assets for the easements due to the nominal value once held by galt. These easements have been expensed when accepted. Conservation is the primary purpose of the organization.”

“The acreage and number of number of easements referenced in form 990, schedule d, are based upon best available information, tracking standards, survey data, and gis technology.”