Asking for Conservation Easement Stewardship Contributions
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About This Practical Pointer
In a recent tax court case, Sheidelman v. Commissioner, the IRS argued and the court agreed that the stewardship contribution accompanying a historic preservation easement donation was akin to a mandatory payment, and thus was not deductible as a charitable contribution. Land trusts should be clear about whether they are requesting or requiring stewardship contributions, and inform the landowner about tax implications. This factsheet also includes guidelines for land trusts looking to preserve deductibility.
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