Dunlap v. Commissioner (T.C. Memo. 2012-126) : ConservationTools

Topics

Model Documents
- Model Real Estate Documents (excluding easements)
- Model Conservation Easements
- Model Access Easements
- Model Supporting Documents to Easement Transactions
- Models Specific to Local Government
- Model Policies
- Other Models
Land Use Ordinances & Development Standards
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- Conservation by Design
  - Conservation by Design Case Studies
- Floodplain Regulations
- Historic Preservation test
- Historic Preservation
  - Historic Preservation Ordinances
- Outdoor Lighting and Dark Skies
  - Lighting Ordinances
- Official Map
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- Riparian Buffer Protection Ordinances
- Sign Ordinances
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  - Sample Steep Slope Ordinances
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- Traditional Neighborhood Development
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  - Traffic Calming
  - Complete Streets
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  - Model Solar and Wind Ordinances
  - Sample Solar and Wind Ordinances
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Land Use Planning & Community Visioning
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  - State Comprehensive Outdoor Recreation Plan
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Environmental Advisory Councils
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Acquisition of Land & Easements
- Appraisals
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- Doing Deals
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- Negotiation
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Financing Conservation & Fundraising in General
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- Fundraising
  - Planned Giving
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Defending Conservation
Outdoor Recreation, Parks, & Trails
- Permits
- Nature Play
  - David Sobel's Books
- Municipal Parks and Recreation
- Trails
  - Other Power-Driven Mobility Devices
- Public Access and Land Trusts
Stewardship of the Land
- Converting Lawn to Meadow
- Invasive Species
- Habitat and Wildlife Management
  - Prescribed Fire
    - Conducting Prescribed Fires
- Native Plant Species
  - Floristic Quality Assessments
- Renewable Energy Siting and Design
- Riparian Buffer
- Stewardship of Eased Lands
- Stewardship of Fee-Owned Lands
- Forest Stewardship
- Community Gardens
- Green Burials/Cemeteries
Case for Conservation
- Economic Benefits of Conservation
- Health Benefits of Conservation
  - Nature Therapy for Veterans
- Environmental Benefits of Conservation
  - Environmental Benefits of Biodiversity
  - Environmental Benefits of Water Quality
- Economic Impacts of Sprawl and Smart Growth
  - Conducting Cost of Community Service Studies
- Study Summaries
- XXXX
- Fact Sheets
- Public Opinion Surveys and Polls
- Stories Highlighting the Benefits of Conservation
Introduction to Land Trusts & Their Work
- Pennsylvania Land Trust Census Reports
Taxes
- Property Tax Exemption
- Preferential Assessment (Clean & Green)
- Internal Revenue Service Guidance
- Federal Tax Law
The Law
- Audits
- Case Law Review by Frone Crawford, Jr.
- Eminent Domain and Takings
- Federal Law (non-tax)
- Liability Associated with Recreational Use
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Landowner Resources
- Government Incentives
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Non-Regulatory Government Options
- General Resources for Government
Climate Change & Conservation
Natural Gas
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Organizational Operations & Management
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Public Policy
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Education & Communication
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Print Versions of ConservationTools.org Guides
Miscellaneous
- Kittatinny Municipal Resources
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- Archive of Old Editions
- Miscellaneous miscellaneous
Water Resources
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- Agricultural BMPs
- CREP and Riparian Buffers

The Tax Court found no quid pro quo for the cash donation claimed as a charitable deduction and made in association with a facade easement contribution.

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Dunlap_TaxCourt2012.pdf
(pdf, 210.0 kb)

Year: 2012

Organization/Source: United States Tax Court

Topic tags: Federal Tax Law

Related guides: Federal Tax Deductibility of Conservation Easement Donations

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Last modified by Andy Loza