Abuse of tax deductions for charitable donations of conservation lands are on the rise

Brief

Abuse of tax deductions for charitable donations of conservation lands are on the rise

June 26, 2017

Abstract

This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government uses to subsidize the practice.

Research Area: 
To reuse content from Urban Institute, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.
To reuse content from Urban Institute, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.