What’s changed with Form 8283 for conservation easement donations?

The IRS revised Form 8283 and its Instructions in December 2023 (“2023 Form”). The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act and other changes the IRS wanted. The Alliance has revised its Practical Pointer Form 8283 and Appraisal Review to reflect the new form and its instructions. The following summarizes the changes generally, then sets out the revisions in detail with explanations.