Generally, a property either listed on the
National Register of Historic Places or granted
Part I Certification (greater than 50 years old &
in a registered historic district) will qualify for
the tax deduction associated with donation.
Because tax law is complex and certain
qualifications or exceptions could apply to
your situation you should consult your tax
advisor before donating. The L'Enfant Trust
reserves the right to accept or decline any
proposed donation.