Integrity Act’s Safe Harbor Provisions: Frequently Asked Questions

The Charitable Conservation Easement Program Integrity Act provides easement donors the opportunity to amend certain conservation easement deeds to potentially safeguard their federal tax deductions from possible IRS audits with respect to two clauses only: extinguishment and boundary line adjustments.

This document addresses frequently asked questions by the land trust community. This FAQ is provided for educational purposes only and does not constitute nor should be relied on as legal, tax or other advice. Please consult qualified legal counsel.