Recently, Nancy McLaughlin of the University of Utah Collegeof Law and Stephen J. Small of Stephen J. Small, P.C., authored an article abouthow people have taken advantage of a federal tax deduction for conservation easementdonations and what implications the abuse brings. The article highlights waysto minimize the odds of being audited and other relevant charitable deductiontopics. The conservation easement donation can be found under section 170(h) ofthe Code.
See Albert Dumaual, Article on the Conservation Easement Charitable Deduction, Wealth Strategies, Oct. 21, 2013.
Special thanks toJim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringingthis article to my attention.
