How Do I Enter a Conservation Easement Charitable Deduction?

Use the expanded options in Schedule A/Calculated Charitable Deduction to accurately model the donation of land for conservation purposes.

Unlike the donation of appreciated securities, the contribution of land for the purposes of a conservation easement is eligible for a larger allowable deduction (as a percentage of Adjusted Gross Income).

To properly model a conservation easement, begin by expanding the "Charity" line item in the "Schedule A - Itemized Deductions" section. 





Enter the amount of the appraised market value in the row titled "Non-Cash Non-Capital Gains Donations to 50% Limit Organizations (50% AGI limit)."