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Historic Tax Credit Resource Center

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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

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Historic Tax Credit
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February

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  • Novogradac Online LIHTC Property Compliance Workshop - (Feb 2021)
    More Information
 
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  • Novogradac Online LIHTC Property Compliance Workshop - (Feb 2021)
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  • Novogradac LIHTC 101: The Basics Webinar (Feb 2021)
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Notes from Novogradac

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
Federal HTC Marks 40 Years of Success
Thursday, November 29, 2018
View more >>

Podcast Episodes

Feb. 23, 2021: What PHAs Should Know About Setting Up Tax Credit Entities and Other Affiliate Entities
Posted on February 23, 2021
Feb. 16, 2021: Renewable Energy Tax Credit Extensions and Debt, Equity Market Updates
Posted on February 16, 2021
Feb. 9, 2021: How to Apply for and Use Emergency Rental Assistance Program Funds
Posted on February 9, 2021
View More >>

Journal of Tax Credits Articles

African American Preservation as an Economic Development Tool
4 Ways Nonprofits Can Participate in Historic Preservation
Participants Hope Rehabilitation of Historic Seminary Sparks Local Revitalization
View More >>

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