I am curious if anyone here has used this strategy for clients with their tax planning. For example a client can make a $10,000 investment into a real estate limited partnership. The intent of the partnership is for investment purposes. At the end of the year the partnership can make a determination investment is not the best course of action so they elect to put the property into a conservation easement. Once the conservation easement is donated the partners get around a 4:1 contribution or in this scenario a $40,000 charitable contribution. If the tax payer is in a 39.6% bracket plus 5% state they will get a tax savings of $17,840.