Summary: Pursuant to a congressional request, GAO addressed the following specific areas: (1) what a study of the land management and acquisition practices of the National Park Service at a few selected sites which are representative of different types of Federal lands would show; (2) what the interrelationships of the National Park Service and Fish and Wildlife Service with the nonprofit organizations' increased role in the acquisition of lands are; (3) whether Federal land acquisition through donation directly to the Government would cost the public more than donations through nonprofit organizations; and (4) whether the National Park Service's purchase of 195,000 acres of land shown by Park Service records as being acquired outside park boundaries was in compliance with the laws and intent of Congress and whether there was any relationship of this acquisition to boundary alterations by the Secretary of the Interior. Additionally, GAO reviewed authorizing legislation for 11 of the 323 areas in the Park Service's system.
In 1979, the Park Service revised its land acquisition policy to give greater consideration to protecting areas through the use of easements, zoning, and cooperative agreements with State and local governments. An analysis of plans from 33 park areas showed that 21 plans discussed alternate land protection methods and that 13 did not address or adequately justify the reasons for fee simple acquisition of property. Land acquisition officers in six areas stated that the policy has had no effect on their land acquisition programs. While nonprofit organizations play a unique and significant role in land acquisition, Federal agencies have no written policies or procedures to guide them as to when it is appropriate to use a nonprofit organization, what the working relationship should be between the agencies and the organizations, or what the proper amount of compensation for purchasing the land should be. These organizations use the tax laws and their nonprofit status to acquire land at a savings to the Government by successfully obtaining donations and bargain sales. However, these savings are not as great if the tax revenue lost as a result of the charitable deduction and capital gains reduction is considered part of the total cost to the Government. GAO determined that about 6,000 acres of Park Service land were outside the boundaries but that the Park Service records are inadequate and incomplete. It did not appear that land outside park area boundaries was acquired contrary to the authorizing legislation or the intent of Congress.
