As of 2014, the State of Colorado requires that all Colorado Tax Credit-seeking donations be reviewed for accuracy and legitimacy by the CO Department of Regulatory Agencies (DORA). The conservation easement appraisal and deed are both reviewed thoroughly through this state-conducted review process.

This new step in the conservation easement donation process completely eliminates the risk of IRS audit to landowners and appraisers, and ensures conservation donations meet State of Colorado standards.