Transcription of Conservation Easement Audit Techniques Guide
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Conservation Easement Audit Techniques Guide Revision Date January 24, 2018. Note: This document is not an official pronouncement of the law or position of The National Register of Historic Places the Service and cannot be used, cited, or relied upon as such. This Guide is current through the publication date. Contents Chapter 1: Introduction to Conservation 5. Statement of Purpose .. 5. Overview .. 5. Getting Started .. 6. Definition of Conservation Easement .. 6. Tax 7. Chapter 2: Statutory Requirements for All Charitable Contributions.
The donation of a conservation easement that meets all statutory and regulatory requirements, including specific substantiation requirements, can be claimed as a charitable contribution deduction. The value of a conservation easement must be determined in a qualified appraisal prepared and signed by a qualified appraiser.
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