Sample for Practice 10B: Landowner Information for Claiming a Tax Deduction
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About This Sample
This is a sample from the accredited Brandywine Conservancy.
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Sample for Practice 10A: Tax Information for Landowners
This includes tax information for land owners from the accredited Land Trust for Tennessee.
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Practice 10B: Legal Requirements: Land Trust Responsibilities
This guidance covers Practice 10B: Legal Requirements: Land Trust Responsibilities
Sample for Practice 11C: Post-Monitoring Landowner Letter
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What’s changed with Form 8283 for conservation easement donations?
The IRS revised Form 8283 and its Instructions in December 2023. The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act. The following guidance summarizes the changes generally, then sets out the revisions in detail with explanations.
Form 8283 and donations by entities
The IRS revised Form 8283 in December 2023 to require additional information for easement donations made by pass-through entities. The Alliance's guidance below supplements guidance to Practice 10B2.
Form 8283 and Appraisal Review
IRS Form 8283 is required for all non-cash contributions valued at greater than $500. While the land trust's signature on Form 8283 does not represent agreement with the claimed value, the IRS has asked that land trusts use common sense in Form 8283 compliance.