In the Name of Conservation, I Dub Thee Tax-deductible: Conservation Easements and their Rules

Real property transactions involving easements granted in the name of conservation can yield tax deduction benefits to the grantor. While the validity of charitable contributions in this area is subject to scrutiny and deduction claims are prone to challenge by the IRS, and a resulting controversy, a sincere generosity, coupled with an absence of self-interested motives, should help to minimize focus on a perceived reward or benefit inuring to the donor.

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