Qualified Appraisers are Key to Preservation Easement Donations

For a preservation easement donation to be considered a non-cash charitable contribution, a lot rides on the appraiser and their appraisal document.  The appraisal may arguably be the most important document examined by the Internal Revenue Service during a review of a claimed contribution of a preservation easement donation on your Federal tax forms.  Therefore, it’s absolutely critical that appraisals be done by competent appraisers who thoroughly understand the very complicated process of valuing a preservation easement.
The determination as to whether an appraiser is properly licensed is simple and objective; however, the determination as to whether an appraiser “demonstrates […]

September 14th, 2013|Uncategorized|

Decision Time: Historic Preservation Easements at the Crossroads

Here in Atlanta, we’ve been serving up tax incentives through the use of historic preservation easements for 30 years. Recognizing that a local preservation ordinance couldn’t cover all the bases, a successful alliance comprising of the city of Atlanta, Atlanta History Center and the Atlanta Preservation Center created Easements Atlanta, Inc., a non-profit organization whose mission is to accept donations of historic building façade easements. Historic preservation easements are the most ironclad means of ensuring the protection of historic resources well into the future. Not even local historic preservation ordinances can match the level of protection afforded […]

June 7th, 2013|Uncategorized|