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Home / Opinion Digests / No Charitable Deduction for Golf Course Easement (access required)

No Charitable Deduction for Golf Course Easement (access required)

The 4th Circuit upholds a Tax Court decision disallowing a $10,524,000 charitable deduction for a conservation easement based on a golf course donated by the taxpayers, which did not qualify as a real property interest because the easement agreement permitted the taxpayers to swap other property in the easement restriction, if approved by the charitable ...

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