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Golf Course Doesn’t Negate Conservation Tax Break, Court Rules

May 13, 2020, 3:54 PM

The donation of several hundred acres of Georgia land qualify for a tax break because the land serves a conservation function despite having a golf course, an 11th Circuit panel ruled.

The Wednesday ruling overturned a 2018 ruling from the U.S. Tax Court. The dispute centered on what is known as a conservation easement, in which a property owner gives away the right to develop property in the future, allowing them to claim a charitable donation tax break if certain requirements are met.

In 2002 Pollard Land Company bought more than 2,000 acres north of Augusta, ...

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