Update regarding IRS Safe Harbor
As discussed in our most recent blog post, the IRS [...]
By Ellen A. Fred|2023-04-21T12:45:30-04:00April 19th, 2023|Blog, Exempt Organizations, Federal Law, IRS Positions and Tax Cases|
Limited Time to Amend Existing Easements that Fall Afoul of IRS Requirements
Good news! Congress has finally passed the Charitable Conservation Easement [...]
Ensuring Consistency with Land Trust Articles of Incorporation When Working with Indigenous Tribes
There is growing interest in the land-back movement, and [...]
Federal News: More Bad Law Bubbling Up from Syndicated and Overvalued Conservation Easements
IRS Continues to Attack Foot Faults and Retained Rights [...]
Land Trusts Take Note: Transfer Fees in California Must Provide Direct Benefit to the Property
New California Law Tracks Federal Financing Restrictions on Transfer Fees [...]
IRS Publishes New Gift Substantiation Regulations
Last month, the IRS issued final regulations entitled “Substantiation and [...]
Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts
Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) [...]