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More Information

The American Easement Foundation provides these links to web sites to assist donors in understanding how preservation easements work, and some of the guidelines for preservation, restoration and rehabilitation associated with historically significant properties. While we cannot guarantee the accuracy of the information provided at these web sites, we rely upon their guidance in reviewing our operating procedures.

 

Façade Easement Contributions (Internal Revenue Service)

This short document summarizes some of the key provisions for establishing the value of an easement and the conditions under which the Internal Revenue Service will accept the charitable gift donation claim:

 

Preservation Easements Overview (National Trust for Historic Preservation)

This web page provides an overview to preservation easements:

 

Preservation Briefs (National Park Service)

Preservation Briefs are published by the National Park Service and provide guidance on preserving, rehabilitating, and restoring historic buildings. These NPS Publications help historic building owners recognize and resolve common problems prior to work. The briefs are especially useful to Historic Preservation Tax Incentives Program applicants because they recommend methods and approaches for rehabilitating historic buildings that are consistent with their historic character. These briefs expand on the Secretary of the Interior’s Standards and Guidelines for Rehabilitation of Historic Properties. The American Easement Foundation may draw upon information in these briefs when reviewing work proposed for easement donors:

 

American Easement Foundation Documents

The American Easement Foundation has created several documents that provide further detail on what a preservation easement is and the timeline for an easement donation. Please follow the links to more information: 

© 2024 by The American Easement Foundation. 

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