If the property belongs to more than one person, all owners must consent to granting an easement. If the property is mortgaged, the owner must obtain an agreement from the lender to subordinate its interest to those of the easement holder, so that the easement cannot be extinguished in the event of foreclosure.
If an easement donor wishes to claim tax benefits for the gift, he or she must donate it, or sell it for less than fair market value to a public agency or to a conservation organization that qualifies as a public charity under Internal Revenue Code Section 501(c)(3). Most land trusts and government agencies meet this criterion. An organization that accepts the donation of an easement will typically ask the owner to make a contribution toward the cost of monitoring and protecting the easement, or will establish a stewardship fund from other sources.