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Historic Preservation Easement Donations

Reports

Excerpt from Internal Revenue Service Advisory Council (IRSAC) Annual General Report "IRS Challenges to Deductions for Historic Preservation Easements"
(November 18, 2009)

Letters and Testimony

Letter from IRS Deputy Commissioner for Services and Enforcement Steven Miller to Rep. Turner Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(May 20, 2011)

Letter from Reps. Turner and Carnahan to IRS Commissioner Shulman Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(April 8, 2011)

Other Resources

Carpenter v. Commissioner; T.C. Memo. 2013-172
July 25, 2013

Related Services

Historic Tax Credit
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Notes from Novogradac

Blumenauer, LaHood Reintroduce the Historic Tax Credit Growth and Opportunity Act (HTC-GO) Seek to Strengthen Incentive, Aid in Economic Recovery
Thursday, April 1, 2021
IRS’s Proposed Rehabilitation Tax Credit Regulations Provide Welcome Clarity
Thursday, June 4, 2020
NPS: HTC Creates Jobs, Earned Income Increases
Friday, December 27, 2019
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Podcast Episodes

July 27, 2021: Middle-Income Housing Tax Credit
Posted on July 27, 2021
July 20, 2021: Neighborhood Homes Tax Credit
Posted on July 20, 2021
July 13, 2021: NMTC Small-Dollar Loans and Loan Funds
Posted on July 13, 2021
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Journal of Tax Credits Articles

Former Hospitals, School, Foundry Earn Novogradac HTC Awards
African American Preservation as an Economic Development Tool
4 Ways Nonprofits Can Participate in Historic Preservation
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