Eversheds Sutherland 11th Circuit Business Blog
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Existence of a Golf Course Does Not Prevent Tax Deduction for Conservation Easement

In Champions Retreat Golf Founders, LLC v. Commissioner, 2020 WL 2462534 (11th Cir. May 13, 2020), the Eleventh Circuit was asked to review whether the grant of a conservation easement over a golf course was made “exclusively for conservation purposes”—a requirement to receive a charitable contribution deduction. In an opinion by visiting Judge Robert L. Hinkle of the Northern District...