Title 16 — ConservationRelease 119-73not60
§1285 Claim and Allowance of Charitable Deduction for Contribution or Gift of Easement
Title 16 › Chapter 28— WILD AND SCENIC RIVERS › § 1285
Summary
If someone takes a tax deduction for giving an easement, they agree for themselves, their heirs, and later owners that if the easement's rules are broken, the recipient or the United States can buy the piece of property that has the easement. The purchase price is the property's fair market value when the easement was given, minus the value of the easement that was claimed as a deduction.
Full Legal Text
Title 16, §1285
Conservation — Source: USLM XML via OLRC
The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the terms of the instrument creating the easement are violated, the donee or the United States may acquire the servient estate at its fair market value as of the time the easement was donated minus the value of the easement claimed and allowed as a charitable contribution or gift.
Reference
Citations & Metadata
Citation
16 U.S.C. § 1285
Title 16 — Conservation
Last Updated
Apr 5, 2026
Release point: 119-73not60