By Ronald Levitt and Tucker Thoni (August 22, 2018, 4:12 PM EDT) -- Deductions of charitable contributions of real property, especially conservation easements, have lately been squarely within the crosshairs of the IRS. During an audit, the IRS will carefully scrutinize anything of value arguably received by the donor in conjunction with making the charitable contribution of property. The thing of value could be property, cash, enhancement to the taxpayer's other property, city council approval, quid pro quo consideration or another substantial benefit. If the donor receives something of value, the IRS contends that the taxpayer lacked the donative intent to make a charitable contribution and instead was a purchaser of whatever it received in the transaction[1] or that the benefit received was worth more than the property contributed....