§1285 Claim and Allowance of Charitable Deduction for Contribution or Gift of Easement

Summary

If someone claims a tax deduction under section 170 or a gift deduction under section 2522 of title 26 for giving an easement, that claim counts as their agreement — and the agreement covers their heirs and anyone who later owns the land — that if the easement’s terms are broken, the charity or the United States can buy the piece of land that is burdened by the easement. The price is the land’s fair market value at the time the easement was given, minus the value of the easement that was claimed and allowed as a charitable contribution or gift.