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A recent court case involving the Nature Conservancy and property on Martha's Vineyard is a wake-up call for charities on the importance of correct contemporaneous documentation of value when negotiating conservation easements, several practitioners tell Bloomberg BNA. “The importance of the case can be summed up in one line: the court makes it clear that there is significant burden on the charity to state correctly any goods and services or other consideration provided by the charity in connection with the charitable donation,” says Boston attorney Stephen Small.
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