Many landowners expect to obtain a federal charitable tax deduction as part of their gifts of money or property to land trusts. However, there are rules that landowners must follow to prove that they properly made the gift and deserve a tax deduction for it. The IRS has fully denied deductions because of improperly completed forms, the absence of required documentation, or the failure of an appraisal to comply with all the rules in the Tax Code and the Treasury Regulations. Standards and practices that apply specifically to gift substantiation and appraisals will be discussed along with the legal requirements.