The Lincoln Institute of Land Policy is a non-profit and tax-exempt educational institution established in 1974. Its mission as a school is to study and research land policy, including land economics and land taxation. The Institute is supported by the Lincoln Foundation, established in 1947 by John C. Lincoln, a Cleveland industrialist. Mr Lincoln drew inspiration from the ideas of Henry George, the 19th-century American political economist and social philosopher.
Integrating the theory and practice of land policy and understanding the forces that influence it are the major goals of the Lincoln Institute. The Institute explores both the public and private decisions that shape land use and regulation; the taxation of land and buildings; and land values, ownership and property rights.