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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

Oct. 12, 2021: 2023 LIHTC Rent and Income Limits
Posted on October 12, 2021
Oct. 5, 2021: LIHTC Basics
Posted on October 5, 2021
Sept. 28, 2021: Capital Magnet Fund Application Insights
Posted on September 28, 2021
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Journal of Tax Credits Articles

Key Attributes of State Historic Tax Credit Programs
Despite Challenges HTC Market Continues to Move Forward
Eight Tips for HTC Developers to Increase Investor Equity
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