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Multiple Corporations and Accreditation Toolkit

  • Resource Type: Toolkit

If your land trust has a related entity, such as a supporting organization or an LLC, you will need to provide information at the Basic or Intermediate level in your first-time or renewal application.

What to do if your land trust has multiple corporations

The Land Trust Accreditation Commission takes a scaled approach to its review of land trusts that operate under a multiple corporation structure. The Commission requires disclosure about all related organizations, but the level of information required varies (basic-level OR intermediate-level) depending on the nature of the relationship and the role of each organization. The purpose of examining all organizations is twofold:

  1. Help preserve the integrity of the accreditation program by preventing confusion over or unauthorized use of the accreditation seal by entities affiliated with accredited organizations, and

  2. Ensure that the Commission has the full set of information that it needs about the primary organization and the related organization at the time of application.

Basic: Generally applies to related entities that hold (or intend to hold) land or conservation easements but do not meet the accreditation eligibility requirements or may not be in the regular business of acquiring and stewarding land.

Intermediate: Generally applies to related entities that meet the accreditation eligibility requirements; this applies to many supporting organizations and wholly-owned subsidiaries.

If your land trust has a multiple corporation structure but has not spoken to the Commission about designation level, please use our Compliance Confirmation contact form to get started.

Please note: The policy does not apply to activities such as co-holding, fiscal sponsorships, or agreements with community foundations.

Key Resources

This tool-kit provides land trusts with sample application addendums and the policy guiding the Commission in determining if basic-level or intermediate-level information needs to be provided.

Steps to Designation

Contact the Commission early in the accreditation process to discuss the details of the corporations and to request a determination on the level of information required (basic or intermediate). Plan ahead, as it may take several weeks for a final determination. Commission staff will likely ask these questions.

  • Is the related entity eligible for accreditation?

  • What is the tax-exempt status of the related entity?

  • How many conservation properties or easements does the related entity hold (or intend to hold)?

  • What is the relationship between the applicant/accredited land trust and the related entity?

Once you have received your determination from the Commission, include the information as requested on the applicant/accredited land trust's registration form (first-time and renewal).

The first-time and renewal pre-application and application requires applicants to provide information about related entities. Your land trust can preview the specifics by using the Reference Application Packet (see above for links).

Your land trust will receive an invoice for the accreditation fee, including the fees for related entities, after its pre-application is submitted.