While significant conservation may result from for-profit easement deduction syndications, if it is at the cost of the tax benefits that support voluntary land conservation nation-wide; it is not an end that justifies the means
WASHINGTON, Virginia — Generally speaking, charitable deductions are a financially losing proposition: that is why a deduction is allowed as a means of supporting and encouraging charitable activity.
With the top income tax rate of 39.6 percent, the very most that a contribution of $100 can generate in tax savings is $39.60.
Put another way, at a minimum, the contribution of $100 will typically result in a loss of $60.40 to the donor. Charity is definitely not an activity for profit-motivated investors.
