Beth Kanter's Blog. Nonprofit Law Blog. Nonprofit Law: CharityLawyer. NPQ - Nonprofit Quarterly. Nonprofit Law Prof Blog. In the fourth in a line of cases, Kaufman v.
Commissioner, T.C. Memo. 2014-52 (Kaufman IV), the Tax Court sustained the IRS’s complete disallowance of charitable deductions claimed under IRC § 170(h) for a façade easement donation.