• Home
  • About
    • Rally History
    • Conservation Awards
  • Call For Presentations
    • Presentation Deadlines
    • Areas of Focus
    • Faculty – Rally Presenters
  • Registration
    • Scholarships and Stipends
    • Travel
  • Program
    • 2022 Schedule – Central Time
    • 2023 Schedule-At-A-Glance
  • Sponsors & Exhibits
    • Become A Sponsor
    • Rally Sponsors
    • Exhibits
  • Contact

Rally 2023: The National Land Conservation Conference

Share

SEM04. Unpacking the Gift: Appraisal & Charitable Substantiation Rules for a Tax Deduction (CLE)

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.
  • 2022 Schedule – Central Time
  • 2023 Schedule-At-A-Glance

RALLY 2023 • National Land Conservation Conference

September 6-9, 2023 • Portland, OR
REGISTRATION INFO‣

© Copyright 2023 Land Trust Alliance • Photo Credits

Website by 2 Dogs Media | Design by O2 Lab