In Defense Of Conservation Easement Charitable Deductions
The truth is that these 70 plus cases represent a very small minority of land conservation activities across the nation. There are more than 1,700 land trust working at the local level to preserve wildlife habitat area, ecosystems that produce clean water and air, scenic rural landscapes and recreation areas, historic sites such as civil war battlefields, and productive agricultural and forestry resources that supply our nation with food and timber.
Working within their own community these groups have harnessed local enthusiasm and voluntary action to permanently preserve and protect as much as one million acres per year. Since the 1970’s, there have been tens of thousands of conservation easements donated on tens of millions of acres to conservation groups across the nation. The cases brought by the IRS and state tax departments represent far less than 1 percent of the donations that happen in even one year.
Joan Farr Claims IRS Denial Of Exempt Status Is Example Of Persecution Of Christians
Ms. Farr indicated that AHA had never grossed more than $25,000 meaning it never had to file a complete Form 990. Based on the drama about the loan balance, it was clear that nobody was maintaining a general ledger. Revenue agents are trained as accountants and it makes accountants happy when they have a general ledger with everything classified. I also have to say that having an entity pay back your loan by paying your bills for you is a very bad idea. If there had been a general ledger with those items charged to the officer loan accountant that would have been better, but much better would be the two step process of a loan repayment via a check to Ms. Farr and her paying the bills out of her personal account.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.