Charitable Contributions Under the Microscope: Deductions, Documentation, and Conservation Easements
This course provides a practical, compliance-focused examination of charitable contribution deductions under IRC §170, with special emphasis on conservation easements (including the newest legislative changes and regulations relating to conservation easements) and other high-risk contribution types. The course is presented by a former IRS Office of Chief Counsel attorneys, both of whom worked directly on the IRS Conservation Easement Campaign.
Participants will review the legal requirements for deductible charitable contributions, including qualified organizations, charitable intent, quid pro quo rules, partial interest rules, and valuation standards. The course addresses substantiation and documentation requirements, including contemporaneous written acknowledgments, Forms 8283 and 8282, qualified appraisals, and reasonable cause considerations.
In this course, you learn:
The rules for deduction of a charitable contribution
When a payment to charity is a business expense
When a Form 8283 is required to be filed with a return
How to complete a Form 8283
What is a Form 8282, and how the IRS uses it
What is a bargain sale
What is a conservation easement, and how the deduction amount is determined for a donation of a conservation easement
Who should attend:
CPAs, EAs, tax professionals and anyone that deals with contribution deductions
2 IRS CE hours
2 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
Your Instructors
Kim Tyson
Tax Attorney | Former IRS Office of Chief Counsel
Kim is an experienced tax attorney and founder of K. Tyson Law, PLLC, where she represents clients nationwide in federal tax controversies, civil tax penalties, charitable giving matters, and tax litigation. She brings more than 25 years of experience with the IRS Office of Chief Counsel, where she advised revenue agents and attorneys in significant cases and litigated complex U.S. Tax Court cases and served as a national subject-matter expert on civil tax penalties. Kim’s work includes significant experience reviewing appraisals, including for technical compliance with legal requirements.
During her tenure with the IRS, Kim received multiple awards for excellence, including being named IRS Chief Counsel Attorney of the Year (2022). She has handled matters involving millions, and in some cases billions, of dollars in dispute. Kim holds a J.D. from the University of Baltimore School of Law and an LL.M. in Taxation from Georgetown University Law Center, and is admitted to practice in North Carolina and the U.S. Tax Court.
Karin Gross
Tax Attorney | Former IRS Office of Chief Counsel | Educator
Karin is a Counsel to K Tyson Law, PLLC. She is nationally recognized authority on charitable contribution deductions, valuation, and conservation easements. She was a principal author of the Treasury Regulations governing qualified appraisals and contributed to the drafting of IRS Form 8283 and its instructions.
During her tenure with the IRS Office of Chief Counsel, Karin served in both the National Office and the Litigation & Advisory Division, providing technical guidance on examinations, litigation matters, and national-level written guidance. She also advised senior IRS leadership on enforcement strategies involving abusive charitable donation transactions.
Karin has delivered extensive training nationwide to IRS revenue agents and attorneys and has spoken for decades to national audiences of tax professionals, appraisers, attorneys, and land trusts on charitable contributions of cash and real and personal property.
Karin holds a J.D. from the University of Wisconsin Law School and an LL.M. in Taxation from Georgetown University Law Center, and is admitted to practice in Washington D.C.
Next Webinar:
6/8/2026
1:00 PM Eastern
Boon Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (Sponsor ID: 170897) State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org
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