A Tax Guide to Conservation Easements
A Tax Guide to Conservation Easements is a comprehensive book on the tax benefits of the charitable contribution, or "bargain sale" of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts.
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This is a comprehensive book on the tax benefits of the charitable contribution, or “bargain sale,” of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool.
Pt. I Basic Principles 1Ch. 1 An Overview of Voluntary Conservation Tools 3Ch. 2 Basic Tax Law Principles 11Pt. II Regulatory Requirements for Deductible Conservation Easements 21Ch. 3 Qualified Conservation Contributions 23Pt. III Income Tax Benefits 93Ch. 4 Tax Benefits 95Ch. 5 Easement Valuation 147Ch. 6 Substantiation Requirements and Penalties 163Pt. IV Estate and Gift Tax Benefits 169Ch. 7 Basic Estate Tax Concepts 173Ch. 8 Conservation Easements and Estate and Gift Taxes 191Ch. 9 Conservation Easements and Other Estate Planning Techniques 219Ch. 10 Other Forms of Charitable Giving and Estate Taxes 225App. A Internal Revenue Code Provisions Governing Conservation Easements 231App. B Income Tax Regulations for Conservation Easements 235App. C Uniform Conservation Easement Act 259App. D IRS Notice 2004-41: Charitable Contributions and Conservation Easements 263App. E IRS Ruling Relating to S Corporations 267Glossary 273Resources 275Index 281
