Charitable donation of development rights on land or historic building — deduction can exceed cash contribution 4×.
IRC §170(h) allows deduction for donation of qualified conservation easements (perpetual restriction on land development) or §170(f)(11) façade easements on historic buildings. Deduction = value of restriction (often 40–75% of underlying property value). Syndicated conservation easements are LISTED TRANSACTIONS since Notice 2017-10 and heavily litigated — most abusive syndications shut down. Legitimate use: professional donates conservation easement on OWN property (farm, ranch, historic office building), captures 3–5× deduction over cash gift. Get certified appraisal + qualified organization.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Practice pays $2.85M/yr premium to owner-controlled captive; captive receives tax-free (small insurance co election).
Combine a defined-benefit cash balance plan with 401(k)+profit share — total deductible contributions $400K+/yr for older owners.
Professional practice (PLLC) contracts with owner's Management LLC for admin, IP, real estate — shifts income to lower-rate entity.
Practice rents from professional's own real estate LLC — rent flows to owner tax-favored, building appreciates outside practice.
At sale, allocate purchase price to professional's PERSONAL goodwill (patient/client relationships) — capital gain, one level of tax.
MSO owned by non-professionals contracts with PC for management — recapitalize practice with outside capital legally.
Pass-Through Entity Tax lets practice deduct 100% of state income tax federally, bypassing $10K SALT cap.
C-corp (or spouse-hired setup) can reimburse 100% of family medical expenses tax-free — bypasses 7.5% AGI floor.