Follow the Rules
Congress has recognized the enormous value of private lands conservation with expanded incentives, but the Internal Revenue Service expects easement donors and land trusts to adhere to a high standard of compliance. Of course, there’s no substitute for professional tax advice, but these pages provide important guidance on following federal tax regulations.
- Rules for All Non-Cash Charitable Donations
- Rules Specific to Conservation Easement Donations
- Using the Enhanced Easement Incentive
- Using the Estate Tax Benefits for Conservation Easements
- State and Local Tax Benefits of Conservation Donations
- Special Considerations for Corporations
- Additional Requirements for Easements on Historic Structures
- For Further Reading
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