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Tax Planning? Why Investors Should Think About Conservation Easements

Tax Planning? Why Investors Should Think About Conservation Easements

Conservation easements provide investors with a way to preserve land for environmental or historical purposes while reaping substantial tax benefits. By permanently limiting the use of the property, these easements qualify as charitable donations under Internal Revenue Code 170(h), offering deductions that can significantly offset both federal and state taxes. This has proven to be an attractive option for high-income earners.

While the tax advantages are compelling, they have also drawn increased scrutiny from the IRS, especially for syndicated easements. Despite this, legislative support for conservation easements continues, as they offer dual benefits for both the investors and the environment. This ongoing support helps maintain the appeal and viability of these investments in the face of regulatory challenges.

Access the entire article to explore conservation easement's strategic benefits and potential risks. Dive deeper into how they can impact your tax planning and investment portfolio.

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Table of Contents

  • What are Conservation Easements

  • The Benefits to Contributing a Property as Opposed to Developing It

  • Potential Benefits and Risks

  • Few Key Components to Conservation Easement Transactions

Thanks to our Contributor

Keystone National Properties

Keystone National Properties is a commercial real estate advisory firm whose founders have specialized in tax deferred and other tax-advantaged real estate transactions.


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