Will the IRS focus on land gifts have a chilling impact on donations to environmental groups?
The IRS has announced it is "that it is cracking down on improper tax deductions taken by people who give real estate and cash to environmental groups, warning that taxpayers could face penalties and charities could lose their tax-exempt status."
While the practice of conservation easements doubtless has been subjected to some abuse, the effect of the IRS announcement may have a generally chilling effect on this important tool of agricultural and open protection and historic preservation.
The IRS says "Easements that serve no conservation purpose and create no significant public benefit do not qualify for tax deductions." The question is how is the conservation purpose and "significant public benefit" determined? The devil may be in the details.
Thanks to Shirley Loveless
Read the full story: IRS Toughens Scrutiny of Land Gifts
Planetizen Federal Action Tracker
A weekly monitor of how Trump’s orders and actions are impacting planners and planning in America.
California plans to bury El Niño’s downpour
If the state plays its cards right, it may be able to store a billion acre-feet of El Niño’s water in aquifers.
Desperate measures: Advocates weigh draining Lake Powell to fill Colorado River
Draining the reservoir could reduce evaporation losses by a couple hundred thousand acre-feet.
Housing is the top priority of Seattle’s sole new councilmember
Jenks campaigned on building 1,000 new units of affordable housing.
New tax cuts may slash $1.5 billion in funding for Miami transit, public parks
Amendment 3 will save Miami-Dade residents homeowners $2,700 in 2028.
Arizona, Wisconsin, Pennsylvania hope to finally advance climate goals post-midterms
The three states have spent years under Republican or divided control.
FREE Course: Walkable City 1: Why Walkability?
After describing his path towards focusing on walkability as the essence of good planning, Jeff Speck marches through his five principal reasons for making more walkable places.
Reinventing Malls: Planning Alchemy—Turning Gray Fields Into Gold
The course focuses on the opportunities and imperatives that shape reinvention of mall sites.
City of Rosemead
Rutgers University, Edward J. Bloustein School of Planning and Public Policy
One Hundred Miles
University of Michigan School for Environment and Sustainability (SEAS)
Hunter College, City University of New York (CUNY)
The Architects Foundation
City of Cambridge
Montrose County
The Pocatello Development Authority