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 .. 7. Overview .. 7. Charitable Contribution Definition .. 7. Real Estate 8. Partial Interest Rule .. 8. Conditional Gifts.
The purpose of this audit techniques guide (ATG) is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements.
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