Will donors who use this provision be audited?

Claiming this enhanced deduction will not necessarily affect one’s likelihood of being audited. All donors should note, however, that the IRS does pay attention to high value donations of property—including donations of conservation easements.

That makes it particularly important for donors and their advisers to know and follow the law; to utilize a reputable professional appraiser who has experience in the appraisal of conservation easements; to maintain good records and properly claim the deduction; and to donate to a well-established, reputable land trust that has adopted and implemented Land Trust Standards and Practices. Learn more about Tax Basics.