What is a conservation easement?

A permanent restriction on land use, donated to a qualified land trust. The trust holds the restriction in perpetuity; the landowner retains compatible uses. The donation creates a charitable deduction equal to the diminished land value.

How much can I deduct?

Equal to the diminished value of the land caused by the easement (determined by qualified appraisal). Typically 30-70% of land value depending on property. Deduction subject to AGI limits (50% for most donors, 30% for landowner-developers). Excess carries forward 15 years.

Will the IRS audit me?

Conservation easements have been an audit focus. Legitimate easements with quality engineering, MAI-credentialed appraiser, and reputable land trust hold up. We use the highest-quality service providers to minimize audit risk.

Can I still use my land?

Yes, in ways compatible with the easement. Typically: agriculture, ranching, residential use within limits, hunting and fishing. Restricted: development, subdivision, commercial operations not present at easement. Each easement is custom-designed.

Does the easement run with the land?

Yes, in perpetuity. All future owners are bound by the same restrictions. The land trust monitors compliance and can enforce against violations.

What about syndicated conservation easements?

Syndicated easements (where investors buy into a partnership that donates an easement) have been heavily targeted by the IRS. Many syndicated easements have been disallowed. We do not work on syndicated easements; only direct landowner donations with legitimate conservation value.

What does Sales Tax Nexus Study involve?

This page covers Sales Tax Nexus Study — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does Sales Tax Nexus Study cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does Sales Tax Nexus Study take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

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Sales tax

All 46 sales-tax states

Sales Tax Nexus Study. Where you must collect, exactly.

Post-Wayfair, sales tax nexus is no longer just physical presence. Economic nexus thresholds (typically $100K or 200 transactions) trigger collection obligations even with no in-state employees. Add inventory in FBA warehouses, affiliate relationships, click-through nexus, trailing nexus, marketplace facilitator carve-outs - and a typical ecommerce seller has nexus in 15-30 states without knowing it. We run a state-by-state nexus determination on your actual sales data, deliver a defensible memo, and recommend a sequenced registration plan.

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All 50 states + DC 60-day money-back SOC 2 Type II

Nexus Footprint · 46 states

Northbridge Holdings · TTM Mar 2026

Wayfair

Nexus hit

Approaching

monitor

Clear

below threshold

Memo + sequenced register plan · Mar 14 Wayfair-compliant

How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Self-serve nexus tool

$299

Threshold checker only

Plug in your gross sales + transaction count per state; get pass/fail nexus result. Best for spot-checking; not a defensible memo.

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Standard nexus study

$1,899

Full memo + plan

All 46 sales-tax states + DC + PR. Economic + physical + affiliate factors. Written memo per state. Sequenced registration plan with priorities.

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Study + counsel review

$3,899

Privileged + memo

Standard + attorney-led to preserve work-product privilege. Useful when back-period exposure is large or audit-imminent. Includes 2hr advisory call.

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FAQ

About the Conservation Easement Service.

What is a sales tax nexus study?

A sales tax nexus study reviews where your business has created sales tax obligations, mapping your physical presence and sales by state against each state's economic-nexus thresholds, so you know exactly where you must register and collect. It is the foundation for getting multi-state sales tax right. We coordinate it and handle registration.

Why do I need a nexus study?

Because a growing business often has nexus in states it never realized, through online sales or inventory, and a study maps that exposure before it becomes a liability. Guessing leads to either missed obligations or over-registering. We use it to register you exactly where required.

What does a nexus study review?

Your physical footprint, offices, employees, inventory, and your sales and transaction counts by state against each state's thresholds, plus factors like marketplace sales, to determine where you have nexus. We coordinate the analysis and translate it into a registration plan.

When should I do a nexus study?

When your sales are growing across states, you use fulfillment centers, or you suspect you should be collecting somewhere and are not, so you can act before exposure builds. We flag when a study is worthwhile and use its findings to register you appropriately.

What happens after the study?

You register in the states where you have nexus, set up collection at the correct rates, and, for past exposure, consider a voluntary disclosure. We turn the study's findings into registrations and filing setup so you become compliant.

Does a nexus study cover past exposure?

It identifies where you have nexus now and often when it began, which reveals past exposure you may need to resolve through a voluntary disclosure. We use the study to address both going-forward registration and any back exposure.

How is this different from just registering everywhere?

Registering everywhere creates needless filings in states where you have no nexus, while a study registers you only where required, saving effort and cost. We use the study so your footprint is covered precisely rather than over- or under-registered.

Do thresholds change over time?

Yes: states adjust their nexus rules and thresholds, so a study is a snapshot that should be revisited as you grow, and ongoing monitoring keeps you current. We flag your current obligations and help you stay ahead as your sales expand.

Can File.Business coordinate a nexus study?

We coordinate a nexus study, translate the findings into the registrations you actually need, set up filing, and address past exposure where it exists, so a multi-state seller collects correctly rather than guessing or accruing hidden liability.

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220,000+ businesses. 60-day money-back. State fees passed through at cost.

Your operating system, not a transaction

Every deadline auto-tracked across your entities. Compliance Score visible year-round.

Transparent pricing

No hidden fees. No upsells at checkout. State fees disclosed upfront.

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I'm starting something

I have a deadline

Something is changing

I need to prove / protect

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I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

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I want intelligence

I need communications

I run money & people

I operate at scale

State of Business Compliance 2026

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Sales Tax Nexus Study. Where you must collect, exactly.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Self-serve nexus tool

Standard nexus study

Study + counsel review

About the Conservation Easement Service.

Start your business in the next 5 minutes.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Sales Tax Nexus Study. Where you must collect, exactly.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Self-serve nexus tool

Standard nexus study

Study + counsel review

About the Conservation Easement Service.

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