The Tax Court has held that a filed deed conveying an historic and conservation easement to a qualified enforcement organization constitutes a contemporaneous written acknowledgment of a charitable contribution, despite the failure to obtain a specific letter specifying that no goods or services were given in return. Big River Development L.P. granted the easement to the Pittsburgh History and Landmarks Foundation by deed executed on January 12, 2005. The deed recited that Big River paid an additional one-time donation of $93,500 to be used to endow periodic easement monitoring and related costs and to support the organization’s preservation easement defense fund. The parties agreed that...