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TREAS/IRS RIN: 1545-BQ90 Publication ID: Fall 2023 
Title: ●Charitable Conservation Easements 

Proposed regulations to provide rules on the calculation of relevant basis and modified basis for purposes of 170(h)(7)(B) and related reporting requirements.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 170(h)(7)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-112916-23 Drafting attorney: Kim (202) 317-6311; and Elizabeth Boone (202) 317-4677 Reviewing attorney: Theresa Melchiorre (202) 317-6859 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Hannah Kim
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4511,
Washington, DC 20224
Phone:202 317-6311
Fax:855 576-2335