Topic
Conservation Easements
397 published works
California Eminent Domain Report
Conservation Easements in California: Preserving Land While Retaining Ownership
Conservation easements are a common tool for protecting agricultural land, open space, wildlife habitat, and other natural resources throughout California. While frequently associated with conservation efforts, conservation easements are fundamentally…
Tax Controversy Report
IRS Targeting Charitable Deductions: Old Dog, Old Tricks
By Adam Young
At the NYU Tax Controversy Forum last week, (former?) Acting IRS Chief Counsel Ken Kies commented on the IRS conservation easement settlement initiative and noted that the IRS is looking…
Nonprofit Law Prof Blog
IRS Makes Time-Limited Conservation Easement Settlement Offer
On May 13, 2026, the IRS announced the terms of settlement offers to taxpayers involved in disputes relating to conservation easement or historic preservation easement deductions. According to the announcement,…
Leahy Tax Blog
IRS Announces New Conservation Easement Settlement Initiative as Litigation Pressure Mounts
By Jake Leahy
The IRS announced a new time-limited settlement initiative for conservation and historic preservation easement cases, offering reduced penalties amid continued government success in Tax Court litigation.
Noel Ansah
Speculation Isn’t Value: The Tax Court Draws a Hard Line in Lake Jordan Holdings
By Noel Ansah
The Tax Court’s decision in Lake Jordan Holdings, LLC v. Commissioner, T.C. Memo. 2025-123, reinforces a familiar but increasingly unforgiving rule in syndicated conservation easement cases: valuations must reflect real…
California Eminent Domain Report
Conservation Easements in California: Does Anyone Notice?
Conservation easements generally preserve land in a predominantly natural or agricultural state. The efforts behind these easements often go unappreciated. The same is true for the notice requirements that correspond…
Nonprofit Law Prof Blog
Counting Down the Top Ten Nonprofit Topics for 2024
Here is my unscientific countdown of the ten most impactful nonprofit legal happenings of 2024. I relied on just one criterion: the extent to which the topic impacts or potentially…
Nonprofit Law Prof Blog
Federal Prison for Fraudulent Fundraiser and Syndicated Conservation Easement Accountants
While stories of fraud involving charities are unfortunately all too common, sometimes that fraud has very serious consequences for the perpetrators. Here are two recent examples.In October, the U.S. Department…
Agricultural Law and Taxation Blog
More Legal and Tax Issues for Farmers and Ranchers
IntroductionI have been on the road with seminars a lot recently and haven’t had time to write much for the blog. I am off the road now for a few…
Wills, Trusts & Estates Prof Blog
IRS Final Rules Identify Syndicated Conservation Easements as Abusive Tax Transactions
The IRS and U.S. Treasury Department have finalized regulations identifying certain syndicated conservation easement transactions as "listed transactions," marking them as abusive tax schemes that must be reported. Released on…