Reviewing Form 8283 for Fee Simple Donations
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About This Practical Pointer
Landowners may desire to donate their entire interest in land, the fee simple interest in real property, to charitable organizations including land trusts. Those donors can receive a tax deduction, different from tax benefits available to conservation easement donations (donations of partial interests), if the donation meets the federal code and regulations criteria. Regardless, the donee must perform all due diligence for the donated land and be prepared to review Form 8283. This Practical Pointer walks through the elements of Form 8283 for donated land.
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