[20191101]IN11141_慈善保护捐款：滥用的可能性？.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Charitable Conservation Contributions: Potential for Abuse? Molly F. Sherlock Specialist in Public Finance Updated November 1, 2019 Taxpayers may be able to claim a charitable deduction for the value of qualified conservation contributions, which include conservation easements. In recent years, deductions for conservation contributions have increased. There are concerns that some of this increase has been driven by syndicated conservation easements, where a pass-through business entity acquires real property on behalf of investors, makes a conservation contribution to a qualified organization, and then allocates the tax benefits among the investors. Conservation contributions made through syndicated conservation easement transactions often have seemingly inflated property appraisals, which could generate excessive tax deductions for investors. What Are Charitable Conservation Contributions? Qualified conservation contributions are charitable donations to qualified organizations of a real property interest designated for conservation purposes. Taxpayers do not have to donate their full interest in the prop