Easement Donation Value
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Unrestricted minus restricted value
Total Federal Tax Savings
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Over carryforward period
Deduction as % of AGI (AGI limit)
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Years to fully use deduction
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At current AGI
Annual tax savings
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While deduction is active
IRS scrutiny risk
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Based on key risk factors
Tax Deduction Analysis
Restricted value (after easement)
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Easement donation value (deduction)
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AGI deduction limit per year
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Years to fully utilize (max 15)
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Total federal tax savings
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Total combined tax savings
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Net Economic Comparison
Conservation easement: tax savings
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Sell development rights to a buyer: cash received
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Sell land outright (unrestricted): net proceeds
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Do nothing: full development optionality preserved
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IRS Scrutiny Risk Assessment
Important: Conservation easements require a qualified appraisal by a certified appraiser, a qualified land trust or government entity as the holder, and IRS Form 8283. This tool provides estimates only. Always work with an experienced conservation attorney and tax advisor before executing an easement. Syndicated deals face heightened IRS scrutiny and should only proceed with qualified legal counsel.
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📋 A conservation easement can generate a charitable deduction equal to the difference between your land’s development value and its agricultural value. For land with significant development potential, that deduction can exceed the land’s agricultural value by 2-5x.