Adding ADA-required ramp to historic building constitutes a permitted change that won't affect charitable deduction for donor of facade easement, IRS determines

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March 16, 2021
2021-0569

Adding ADA-required ramp to historic building constitutes a permitted change that won't affect charitable deduction for donor of facade easement, IRS determines

An IRS Associate Chief Counsel (Income Tax & Accounting) has determined (AM 2021-001) that the installation of an accessibility ramp on the front of a building in a registered historic district to comply with the American with Disabilities Act will not adversely affect the charitable deduction claimed by the donor of a façade easement on the building, because the ramp is considered a permitted change under IRC Section 170(h)(4)(B)(i).

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