Stuart M. Saft, a partner with Dewey & LeBoeuf, writes that Congress has provided the owners of real estate with the ability to donate the façade of a building that has historical significance; ...

A taxpayer is generally allowed a deduction for a charitable contribution of a conservation easement over undeveloped land or a historic building if the easement protects the property in perpetuity ...

Virginia's Supreme Court clarified easement rights, ruling landowners can place items within a right-of-way if access isn't ...