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The ins and outs of donating historic preservation easements

$225.00

SKU: REAjf162. Category: .

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Abstract: The term “preservation easement” is commonly used to describe a type of conservation easement that is a private, legal arrangement between a property owner and a qualified nonprofit organization or governmental agency for the protection of a historic property. But the IRS often challenges such donations, seeking how a charitable deduction is justified, or how to assign value on the underlying property. This article offers some answers.

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