The Scenic Route: Updates and Insights on Conservation Law
California Legislature Amends Venerable Conservation Easement Statute: New Civil Code 815.11
Governor Brown signed S.B. 901 into law on September 7. The controversial and lengthy bill is simply entitled “Wildfires,” but [...]
IRS Publishes New Gift Substantiation Regulations
Last month, the IRS issued final regulations entitled “Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions,” codified [...]
Denial of Conservation Easement Deduction: Right Result, Puzzling Analysis
Earlier this month, the U.S. Tax Court handed down an oddly reasoned memo opinion rejecting a North Carolina developer’s conservation [...]
Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts
Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) Practitioners and donors often forget a pesky donation limitation that [...]
Abusive Syndications Further Spotlighted by ProPublica and Fortune
If my article on syndicated easement shelters and HR 4459 piqued your interest, please check out “The Billion Dollar Loophole,” an excellent [...]
Bipartisan House Bill Addresses Syndicated Conservation Easement Tax Shelters
Last week, Representative Mike Kelly (R) of Pennsylvania and Representative Mike Thompson (D) of California introduced the Charitable Conservation Easement [...]
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