Friday, October 25, 2013
Recently, Nancy McLaughlin of the University of Utah College of Law and Stephen J. Small of Stephen J. Small, P.C., authored an article about how people have taken advantage of a federal tax deduction for conservation easement donations and what implications the abuse brings. The article highlights ways to minimize the odds of being audited and other relevant charitable deduction topics. The conservation easement donation can be found under section 170(h) of the Code.
See Albert Dumaual, Article on the Conservation Easement Charitable Deduction, Wealth Strategies, Oct. 21, 2013.
Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.