Though the mission of the Trust for Architectural Easements is founded in appreciating and preserving the past, it is affected everyday by what is occuring in the present. This section of the website is devoted to topical items influencing the mission of the Trust, the Federal Historic Preservation Tax Incentive Program and the voluntary preservation movement in America.
Columns Newsletter: The Trust for Architectural Easements publishes a newsletter that highlights historic preservation and historic architecture in the United States. If you would like to receive a hard copy of this newsletter, please send an email to newsletter@architecturaltrust.org.
Current News: Recent reports and articles that shed light on the cause of preservation and the controversy that sometimes surrounds it.
Legislative Update: Proposals have been put forward by Congress and their advisory committee to change a broad spectrum of tax deductions, including those deductions provided through the donation of conservation easements. This section summarizes events concerning these proposals.
IRS Update: On July 12, 2004, the IRS published Notice 2004-41 concerning the valuation of façade conservation easements. This section summarizes this and subsequent actions by the IRS in reverse chronological order. In addition, this section provides US Tax Court case citations concerning deductions associated with façade conservation easement donations as a reference for professional tax advisors.