In this Tax Notes article, Kim Tyson and Karin Gross provide a framework to analyze whether a land trust that receives easements from passthrough entities may be a material adviser in a syndicated conservation easement transaction, and they offer reassurance for land trusts concerned about their reporting obligations.
https://ktysonlaw.com/wp-content/uploads/2026/03/Determin...
Year: 2026
Topic tags: Federal Tax Law
Related guides: Federal Tax Deductibility of Conservation Easement Donations
The article may be downloaded at K. Tyson Law's website at https://ktysonlaw.com/ K. Tyson Law provides tax counsel to individuals and appraisers, and also law firms, charities, and other entities, with a particular emphasis on advising on the tax aspects of charitable giving, and resolving disputes with the IRS, including civil tax penalties.
