Charitable Contribution Deductions (Part II of II) The Tax Cuts and Jobs Act of 2017 and subsequent tax acts, such as the CARES Act, have complicated charitable giving and estate planning. This second part of this two-part article provides an overview of the limits placed on conservation easements. (Read Part I here.) In this second of a two-part article, the limits on the value and legality of conservation easements, charitable remainder, and lead trusts are discussed. Conservation Easements. Taxpayers who donate to a conservation group or a state or local government an easement to restrict development of their property, are…