The Second Circuit Court of Appeals has reversed the Tax Court and held that a donor’s payment of cash to a preservation organization to give it funds to enforce a historic façade easement is a charitable contribution and not a quid pro quo transaction as the Tax Court had ruled. The Court of Appeals has also overruled the Tax Court in holding that the donor’s appraisal met the requirements of spelling out its methodology so that it met the requirements for a qualified appraisal. Huda Scheidelman granted a historic façade easement on her Manhattan home to the National Architectural Trust in 2004 and claimed a charitable contribution for $115,000 for the value of the easement and $9275 for...