[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303038-105":53,"doc-detail-303038-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","donations-procedures-checklist-2026-v2","Donations Procedures Checklist 2026 - v2","","Donation procedures and checklist for making a conservation easement donation to The L’Enfant Trust, covering eligibility, IRS subordination requirements, and the Part I historic significance certification process. Guides donors through required evaluations, appraisal timing, notary and legal description steps, the application and digital photography/map submission, and a fair share cash contribution. Provides closing procedures, document checklist items, and relevant contact and mailing details for planning and review, including revision date information.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/donations-procedures-checklist-2026-v2/303038/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/donations-procedures-checklist-2026-v2/303038.png","ImageObject",442,249,{"name":88,"@type":89},"Angel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What property types are generally eligible for a conservation easement donation?","Question",{"text":108,"@type":109},"A property is generally accepted if it is listed on the National Register or granted Part I Certification (greater than 50 years old and in a registered historic district). The Trust makes the final determination on acceptance of all proposed donations.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the IRS require regarding mortgages for the easement donation?",{"text":113,"@type":109},"Mortgage lenders must subordinate their rights to the rights of the Trust so the conservation easement can be enforced in perpetuity. Donors are directed to send the Trust’s standard deed for the lender acknowledgment and are advised to obtain lender subordination before starting Part I certification and the appraisal.",{"name":115,"@type":106,"acceptedAnswer":116},"What documents and submissions are required during the application process?",{"text":117,"@type":109},"Donors must complete and sign the Trust application, provide notarized deed information with the legal description, submit Part I certification documents, obtain a specialized appraisal and a signed 8283, and submit digital photography (including required exterior views) plus a map. Donors also sign the Donor Statement of Understanding and include the fair share contribution.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303038,1790550067,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","DONATION PROCEDURESAND CHECKLIST  \nWe are delighted that you are considering a conservation easement donation on your property to The L’Enfant Trust. Before applying you should seek professional advice to determine the particular legal and tax consequences of your easement donation. The Trust generally requires the use of our standard Deed of Gift. Review the Trust’s deed with your counsel so that you fully understand the property rights being donated to the Trust.  \nWe are happy to help you complete the donation yourself or you can hire a processor to complete the paperwork for you. Be sure to consult the Trust for information on recognized processors.  \n1. Eligibility  \nGenerally, a property either listed on the National Register or granted Part I Certification (greater than 50 years old & in a registered historic district) is accepted. The Trust makes final determination on acceptance of all proposed donations.  \n2. Subordination  \nThe IRS requires that the mortgage lenders subordinate their rights to the rights of the Trust so that we may effectively enforce the conservation easement in perpetuity. You should send to the holders of any mortgageson your property the Trust’s standard deed so they may sign page 6, the “Lender Acknowledgment.” This  can be a lengthy process-we recommend obtaining lender subordination BEFORE initiating the Part  1 Certification and appraisal report. If you encounter difficulty, please contact theTrust as we may be  able to help.  \n3. Part I Certification – Evaluation of Significance  \nThis certification is what makes your property a “certified historic structure” and qualifies your easement donation for a charitable deduction under the IRS Code. This process may take up to 2 months. As instructed by the blue form you must:  \nComplete sections 1 through 7.  \n􀁠 In section 1 check “National Register District.”  \n􀁠 In section 2 check the second box “for a charitable contribution for conservation purposes.”  \n􀁠 To complete answers to sections 5 & 6 you should include a description of your property’s appearance, history and significance.  \n􀁠 For section 7 provide color photos of the whole façade, one of the interior, and one of the rear and each of the visible sides of the property.  \nDigitally submit the completed Part I application and supporting documents to the:  \nDC Office of Planning-Historic Preservation Office (HPO)  \n899 North Capitol Street, NE, Suite 7100, Washington, DC 20002  \n(202) 442-7600 • [historic.preservation@dc.gov](historic.preservation@dc.gov)  \nVisit HPO’s Historic Preservation Certification Applications and Instructions webpage for detailed digital submission instructions, photo requirements, and formatting standards. HPO forwards your application to the Department of Interior and the Interior will send its findings directly to you or your processor.  \n1307 New Hampshire Avenue, Suite 400, Washington, DC 20036  \n(202)483-4880 • [info@lenfant.org](info@lenfant.org) • [www.lenfant.org](www.lenfant.org)  \nREV 1/2026  \n4. Appraisal  \nIn order to determine the value* of your donation for federal tax purposes you should contact a real estate appraiser familiar with historic property appraisals. A specialized appraisal report is required by the Internal Revenue Code. Per Federal tax regulations your donation must be completed within 60 days of the date of the appraisal. The appraiser will provide you with a signed 8283 Tax Form reflecting the value of your gift.  \n* You are advised to consult your counsel or financial advisor to ascertain whether your appraiser and appraisal report meet current IRS requirements for deductibility.  \n5. Notary  \nThe property owner’s signature must be notarized on the Deed of Gift, page 5.  \n6. Legal Description  \nIn order to record your gift, you must provide the Trust with a blank page containing the complete legal description of your property. You can find the description on the title to your property at the Recorder of Deeds Office or purchase it on the Internet at:","cbCainvmGZmakcb9","https://ap.wps.com/l/cbCainvmGZmakcb9","pdf",118436,"English","# Eligibility\n# Subordination\n# Part I Certification – Evaluation of Significance\n# Appraisal\n# Notary\n# Legal Description\n# Application\n# Digital Photography and Map\n# Statement of Understanding\n# Fair Share Contribution\n# Closing Procedures\n## Document Checklist","[{\"question\":\"What property types are generally eligible for a conservation easement donation?\",\"answer\":\"A property is generally accepted if it is listed on the National Register or granted Part I Certification (greater than 50 years old and in a registered historic district). The Trust makes the final determination on acceptance of all proposed donations.\"},{\"question\":\"What does the IRS require regarding mortgages for the easement donation?\",\"answer\":\"Mortgage lenders must subordinate their rights to the rights of the Trust so the conservation easement can be enforced in perpetuity. Donors are directed to send the Trust’s standard deed for the lender acknowledgment and are advised to obtain lender subordination before starting Part I certification and the appraisal.\"},{\"question\":\"What documents and submissions are required during the application process?\",\"answer\":\"Donors must complete and sign the Trust application, provide notarized deed information with the legal description, submit Part I certification documents, obtain a specialized appraisal and a signed 8283, and submit digital photography (including required exterior views) plus a map. Donors also sign the Donor Statement of Understanding and include the fair share contribution.\"}]","Donations Procedures Checklist 2026 - v2 | PDF",1789799746]