Summary

JurisdictionWashington

Chapter Details

Summary
§14.1 Introduction
§14.2 Conservation Easements Distinguished from Other Easements
§14.3 The State Statutory Framework
(1) Legislative History/Interest in Land
(2) Purpose and Scope of the Restriction
(3) The Holder or Grantee
(4) Creation
§14.4 Federal Tax Consequences
(1) History
(2) General Principles of Charitable Gift Law
(3) Income Tax Consequences
(4) Gift/Estate Tax Consequences
(5) Qualifying the Conservation Easement Under I.R.C. §170(h)
(a) A Qualified Real Property Interest
(b) A Qualified Donee Organization
(c) Conservation Purposes
(i) Public Recreation or Education
(ii) Protection of a Natural Habitat or Ecosystem
(iii) Preservation of Open Space
(iv) Historic Preservation
(d) Exclusively for Conservation Purposes
§14.5 Real Property Tax Consequences
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