Pandora’s Gift Box

Pandora’s Gift Box

When donating a conservation easement, be prepared to properly substantiate its value


Thinking about making a charitable contribution of a conservation easement for tax purposes? Beware of opening Pandora’s box with the Internal Revenue Service. The IRS is aware that taxpayers who transfer easements may be improperly claiming charitable contribution deductions under Internal Revenue Code Section 170.

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TAGS: Philanthropy
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