This outline was prepared for a panel discussion on recent case law developments in the conservation easement donation context that took place at the Land Trust Alliance national conference in Salt Lake City, Utah, in early October 2012. The four panelists were Nancy A. McLaughlin, Robert W....

Since 2005, the courts have collectively issued more than 75 opinions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation easement donations. This outline discusses the practical implications of recent court decisions for conservation easement donors and...

Since 2006, the Tax Court, District Courts, and Circuit Courts have collectively issued more than forty decisions relating to the federal charitable income tax deduction for the donation of perpetual conservation easements (fifteen decisions were issued in 2012 alone). This outline discusses the...

Taxpayers are investing billions of dollars in conservation easements intended to permanently protect unique or otherwise significant land areas or structures through the federal charitable income tax deduction available to easement donors under Internal Revenue Code § 170(h). Astounding...