Conservancy Law

Federal Tax Law


Charitable Contributions:

26 U.S. CODE § 170 - CHARITABLE, ETC.,CONTRIBUTIONS AND GIFTS (Includes § 170(h) Qualified conservation contributions)
26 CFR 1.170A-1 - CHARITABLE, ETC., CONTRIBUTIONS AND GIFTS; ALLOWANCE OF DEDUCTION
26 CFR 1.170A-7 - CONTRIBUTIONS NOT IN TRUST OF PARTIAL INTERESTS IN PROPERTY
26 CFR 1.170A-8 - LIMITATIONS ON CHARITABLE DEDUCTIONS BY INDIVIDUALS
26 CFR 1.170A-13 - RECORDKEEPING AND RETURN REQUIREMENTS FOR DEDUCTIONS FOR CHARITABLE CONTRIBUTIONS
26 CFR 1.170A-14 - QUALIFIED CONSERVATION CONTRIBUTIONS


Exempt Organizations:


26 U.S. CODE § 501 - EXEMPTION FROM TAX ON CORPORATIONS, CERTAIN TRUSTS, ETC.
26 CFR 1.501(C)(3)-1 - ORGANIZATIONS ORGANIZED AND OPERATED FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, TESTING FOR PUBLIC SAFETY, LITERARY, OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS
26 U.S. CODE § 509 - PRIVATE FOUNDATION DEFINED
26 CFR 1.509(A)-1 - DEFINITION OF PRIVATE FOUNDATION
26 CFR 1.509(A)-3 - BROADLY, PUBLICLY SUPPORTED ORGANIZATIONS


Estate and Gift Tax:


26 U.S. CODE § 2031 - DEFINITION OF GROSS ESTATE (Includes § 2031(c) exclusion for land subject to a qualified conservation easement)