Boston University School of Law


Qualified Conservation Restrictions:
Recollections of and Reflections on the Origins of Section 170(H)

Theodore S. Sims

Boston University School of Law Working Paper No. 13-41
(August 28, 2013)

I review the concerns expressed by the U.S. Treasury in connection with the 1980 legislation that made permanent the allowance of a deduction for charitable contributions of so-called "conservation easements," and some of the developments since the enactment of that legislation.  It appears to me that the Treasury's expressed concerns about the difficulties that would be encountered in valuing such contributions were well-founded, and that a number of recent decisions suggests that the Treasury's assessment of the expected difficulties did not adequately anticipate the vulnerability of this provision to abuse. 

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Theodore S. Sims

Boston University School of Law
765 Commonwealth Avenue
Boston, MA 02215

Telephone: 617-353-2797