Pollard v. Commissioner

US Tax Court, T.C. Memo. 2013-38, February 6, 2013: Conservation easement granted to get subdivision permit is quid pro quo, not deductible.

The reader is referred to the excellent summary of this decision at the Nonprofit Law Prof Blog, February 7, 2013, contributed by Prof. Nancy A. McLaughlin. “The Tax Court sustained the IRS’s disallowance of a charitable income tax deduction claimed with respect to a conservation easement donated to Boulder County, Colorado in 2003. The court found that the grant of the easement had been part of a quid pro quo exchange and, thus, was not a charitable gift eligible for a deduction. …”

http://lawprofessors.typepad.com/nonprofit/2013/02/pollard-v-commr-conservation-easement-conveyed-for-quid-pro-quo-not-deductible.html

The decision is available at http://www.ustaxcourt.gov/InOpHistoric/PollardMemo.TCM.WPD.pdf.

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