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Charitable & Philanthropic

§170(h) Historic Facade Easement (Urban Version)

Donate the facade of a historic building — deduction ~10–15% of building value.

Overview

Owners of buildings on the National Register (or in registered historic districts) can donate the FACADE (development-restriction preserving historic exterior) to a qualified preservation org. Deduction ~10–15% of building FMV. Heavily audited (Pension Protection Act tightened rules) — needs qualified appraisal, IRS Form 8283, mortgage-holder subordination. Still fully valid for genuine historic properties.

Best fit
Owners of buildings in historic districtsBoutique hotel / urban commercial ownersHistoric-home owners
Estimated impact
$50K–$500K deduction per property

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