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Nancy Kuhn on Charitable Conservation Easements in Bloomberg Tax

January 18, 2023

Nancy Kuhn

Bloomberg Tax recently published an article written by Shulman Rogers’ Tax attorney, Nancy O. Kuhn in its January 2023 Tax Management – Estates, Gifts and Trusts Journal.

Nancy’s article, Destroying Charitable Conservation Easements Is Not Within Congressional Intent, updates the state of the law regarding the much-maligned charitable conservation easements. Recent developments are not in keeping with legislative intent to protect our environment.  Instead, it is Nancy’s opinion that more attention should be paid to valuation of easements and whether the easement actually protects the environment. Instead, the Internal Revenue Service has focused on completely invalidating the easements and disallowing 100% of taxpayers’ charitable deductions due to legal technicalities.  The IRS and most Federal courts are directly impeding the legislative purpose of section 170(h) and discouraging the protection of our environment.

Click here to read Nancy’s article. Reproduced with permission from Bloomberg Tax & Accounting. Published Jan. 12, 2023. Copyright 2023 by Bloomberg Industry Group, Inc. (800-372-1033)