Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 2 · column 8 of 9 · from the scan, no model involved
easement In perpetuity to the Virginia Outdoors Fundation qualifies as a “charitable’^ deduction for federal and state income tax purposes. The value of the gift is measured by the decrease in the estimated fair market value of the land based on an appraisal that determines the value of the land before and after the easement donation. The difference in the two appraisals is the value of the easement and that amount can be deducted from state and federal income taxes. The deduction is limited to 30 per cent of the donor’s adjusted gross income in any one year. Deductions in excess of 30 per cent can be carried forward to the next year for up to five years. 13. Are other tax benefits involved?
83.6%