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Want to Know How You Can Help? Be an ADVOCATE. U.S. Tax Court Decision on Conservation Easements The U.S. Tax Court recently disqualified a donated conservation easement for a tax deduction for failing to meet the specific standards of the tax law. The easement was donated by a real estate company to the county government. No land trust was involved. Land Trust Alliance agrees with the IRS in this case, and supports the decision that the easement did not meet the standards of the law. We applaud the court and the IRS for showing that enforcement of the existing law can work. More Information Read the U.S. Tax Court's decision (PDF). See Land Trust Alliance's ADVOCATES Alert on the decision. Read an article in the Washington Post on the case.
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