L'Enfant Trust Donors are Unaffected by U.S. Tax Court Ruling in Kaufman
On April 26, 2010, in Kaufman v. Commissioner (134 T.C. No. 9), the United States Tax Court ruled that a facade easement given to the National Architectural Trust was not entitled to a charitable contribution deduction...
OTHER BREAKING NEWS: Internal Revenue Service Advisory Council (IRSAC) released its annual general report on November 18, 2009.
The L’Enfant Trust is a 501(c)(3), non-profit organization founded in 1978 to promote a public aesthetic in land use planning. The Trust creates and maintains programs to promote the beauty of Washington’s urban environment. The Trust was a pioneer in the use of a unique and powerful preservation tool - the Conservation Easement. The easement is an enforceable promise, voluntarily made by a property owner and binding on all subsequent owners, that no change in the exterior appearance of a protected building will be made unless consented to by The L'Enfant Trust.