Important Advisory: Charitable Conservation Easement Program Integrity Act Advisory

Posted January 11 Updated April 11
Land Trust Alliance
About This Document

UPDATED April 11, 2023 after release of safe harbor language from IRS. 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.