For Tax Professionals - Real Estate Partnerships with a Conservation Option

IRS Codes 170(a) and 170(h) delineate how land and land rights are donated to charities.  These code sections have been in the Code since the 1980’s.  They have recently caught the eye of the IRS.  We will discuss these challenges and certain risk mitigation strategies.  At the end of the presentation, you will understand how these strategies could be viable for you.

Learning Objectives

Upon completion of this webinar, participants will be able to:

·       State the basics of how investing in a real estate partnership with conservation options work

·       Describe how real estate partnerships with a conservation option affect tax planning