An individual with an annual income of $500k + was advised by another Tax professional to utilize the conservation program IRC 170 (h), which I'm not too familiar with. The essence of the suggestion was that he "invests" in a land development project (partnership) for $35K then get $160K in charitable donation (i.e. deduction) per investor through what they call " Land easement conservation ". Does anybody have experience with this area? Thanks in advance!