About This Document
Updated July 25, 2023
This Advisory summarizes the most important elements of the Charitable Conservation Easement Program Integrity Act for land trusts The Advisory details the legislation which not only effectively disallows deductions for abusive syndicated conservation easement transactions but it also provides a time-limited “cure” provision allowing taxpayers to amend easements by adopting IRS safe harbor language addressing extinguishment and boundary line adjustment provisions only.
Please check back frequently for updates to this Advisory or additional information about the Integrity Act’s safe harbor provisions.
© 2023 Land Trust Alliance, Inc. All rights reserved.