The Chronicle of Philanthropy
TAX WATCH

Court Backs IRS in Dispute Over Easement Facade

A federal judge has ruled that owners of a house in a historic district in Oak Park, Ill., cannot take a $216,000 charitable-contribution deduction for donating a facade easement on their home to a preservation group.

Under the terms of the easement, the owners cannot change the front or two sides of the house without written...

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