About Us

Foundation for the Preservation of Historic Georgetown

The Foundation was established to preserve and protect the character of the Historic District of Georgetown and help carry out the policy stated by Congress in the “Old Georgetown Act” of 1950.

NEED: By 1965 it was clear that the Old Georgetown Act of 1950 lacked the teeth necessary to save the Historic District. Historic houses were being demolished, open spaces crowded with new buildings and residential areas invaded by commercial and institutional activities. Further action was needed.

ORGANIZATION: To meet the need, the Foundation was founded in 1965 by J. Noel Macy, and was established as a not-for-profit, Section 501(c)(3) tax-exempt organization, dedicated to preserving and protecting the Historic District of Georgetown which had been placed on the National Register of Historic Places maintained by the U.S. Department of the Interior. The first working committee consisted of Mrs. W. Randolph Burgess (who became the Foundation’s first president), Mrs. Helen I. Coolidge, Mrs. Carolyn Agger Fortas and Neill Phillips, Admiral, US Navy, Retired. Trustees included Dean Acheson, Secretary of State (1949-1953); David E. Finley, Director, National Gallery of Art (1938-1956) and Robert Hale, Member of Congress (1943-1959). The Foundation began working in three general areas: protection of historic structures through purchase, easement acquisition and funding of restoration; protection of residential areas from institutional incursion through vigorous legal action; and preservation of open space through grants and easements.

ACHIEVEMENTS: The Foundation has encouraged improvement in the care of two historic cemeteries. University expansion into the Georgetown residential areas has been impeded. The popular A Walking Guide to Historic Georgetown was prepared and published and 17,000 copies sold. A joint program has been undertaken with the Historic American Building Survey to document the properties on which the Foundation holds easements through large format, rectified photographs (see 3127 Dumbarton Street, NW Street photo) and measured drawings (see 2918 P Street, NW plan) to be housed in the Library of Congress in the permanent collection of the Historic American Building Survey. The Foundation facilitated the recognition of conservation easements in the District of Columbia. Easements, generously given, now protect 108 significant properties. The Foundation welcomes inquiries about easement donations. The Foundation received The Citizens Association of Georgetown’s Peter Belin Award for 1987, given in recognition for significant contributions to Georgetown.

CONSERVATION EASEMENT PROGRAM: The principal activity of the Foundation is to conduct a Scenic, Open Space, and Architectural Facade Easement (“Conservation Easement”) program. Under the Conservation Easement program, owners of properties in the Georgetown area grant to the Foundation deeds of easement in which the owners agree, in relation to their properties, to preserve the nature of the Historic District of Georgetown.

The Conservation Easement is legally binding and granted in perpetuity. Once it is recorded, the Conservation Easement becomes part of the chain of title running with the land and binds future, as well as current, property owners. Thus, a Conservation Easement helps preserve the character of Historic Georgetown for future generations to enjoy.

A valid and enforceable Conservation Easement -- one that meets the requirements for a property owner to obtain an income tax deduction -- must meet all the following:
(1) the requirements of the Internal Revenue Service, which are detailed and specific, and include the requirement that a mortgage or deed of trust holder agrees to subordinate its rights to those of the Foundation to enforce the restrictions of the donated Conservation Easement. In addition, the Internal Revenue Service requirements obligate a donor to obtain a “qualified appraisal” on the Conservation Easement property;
(2) the standards of the Department of Interior-National Park Service and the National Trust for Historic Preservation. This includes first obtaining a certificate by the National Park Service that the structure "contributes to the significance" of the Georgetown Historic District;
(3) the statutory requirements of the District of Columbia for creating valid and perpetual conservation easements as set forth in § 42-201 of the DC Code.

The Foundation's Trustees who run the Conservation Easement program meticulously meet all of the above, prepare the complying documents, and then assist the grantor in the execution and recording of the Conservation Easement and other documents. These services are offered by volunteer members of the Foundation at no charge for services to the grantor. Costs for out-of-pocket expenses to the grantor are discussed below.

The Foundation has been granted easements on 108 properties to preserve and maintain scenic open space and architectural facades in the Historic District of Georgetown. In general, the Foundation's easements do not include interiors, but will do so where there are important architectural segments the Foundation and the grantor agree to include.

All of the provisions of a Conservation Easement are carefully reviewed with owners before the instrument is accepted by the Foundation. It is the duty of the Foundation as Trustees to ensure compliance with the commitments in the Conservation Easement document. The Foundation conducts a regular program of inspections to ensure such compliance. An attractive bronze plaque is placed by the Foundation on the front of each building on which it holds a Conservation Easement.

In addition to property owners interested in the Conservation Easement Program, all individuals endorsing the Foundation’s objectives are invited to contribute cash or securities to its mission. Annual support and contributions to the Foundation are encouraged to assist the Foundation in maintaining the integrity of its programs, and contributions are tax deductible to the extent permitted by law. The Foundation is registered under the District of Columbia Charitable Solicitation Act No. 6-07-508.

TAX DEDUCTIBLE CONTRIBUTIONS/NEW LIMITATIONS: After several years of uncertainty caused by IRS, Congressional and media pronouncements directed at abuses in certain conservation easement programs, significant legislative changes to address perceived abuses in the area of façade easement donations were passed by Congress as part of an omnibus pension reform bill, The Pension Reform Act of 2006. The bill, which includes a number of reforms in the charitable sector—as well as several enhancements to charitable giving incentives—was passed by the United States House of Representatives on July 28, 2006, and by the United States Senate on August 3, 2006. The bill was signed into law by President Bush on August 17, 2006, as Public Law 109-280.

The changes contained in Public Law 109-280 constitute the first major reforms in the law relating to tax deductions for historic preservation easements in twenty-five years, and, generally have been welcomed by the preservation community. Many of the changes are logical reforms to address questionable practices by some easement holding organizations and promoters, as highlighted in recent years by Congress, the IRS, and the news media. For example, sections 1213 and 1219 of Public Law 109-280:

1. Disallow deductions for façade easements that don’t protect the entire exterior of a property;
2. Prohibit easements that allow changes incompatible with a building’s historic character;
3. Require donor and donee to certify under penalties of perjury that the easement-holding organization is qualified to accept easements, and has the resources and commitment to manage and enforce the easement;
4. Require the owner to provide the IRS more detailed substantiation to prove the value of the donation;
5. Impose a new filing fee of $500 for easement deductions over $10,000;
6. Increase overvaluation penalties for donors and impose new overvaluation penalties for appraisers; and
Impose new qualification standards for appraisals and appraisers.

Equally important, by reforming the law providing tax incentives for historic preservation easements—and rejecting an earlier congressional recommendation to substantially reduce or eliminate the deduction—Congress has soundly affirmed the validity of preservation easements and the federal tax incentives that encourage them.

COSTS FOR A CONSERVATION EASEMENT DONOR: The typical costs for a property owner who decides to donate a Conservation Easement to the Foundation include bank fees for the lender’s staff considering (and hopefully approving) the subordination request (usually $200-$300; the cost of an appraisal (varies between $1,000 and a significantly higher number, depending on the size of the property; a one-time cash contribution to the Foundation for $5,000 to assist the organization in its enforcement activities and other programs; a Foundation processing fee, which includes DC recording costs, all totaling $250. Property owners may also choose to engage a professional to assist them with the paperwork for an additional amount (usually a fixed fee in the range of $2,000).

WHY CONSERVATION EASEMENTS? A Conservation Easement deeded to the Foundation ensures the preservation of part of the Historic District’s townscape. In a Conservation Easement, the owner relinquishes rights to subdivide the property, to alter or demolish present structures or build new ones. The Foundation will encourage especially Conservation Easements on properties with large open spaces that might, in less friendly hands, be subject to “development” (see 1686 34th Street, NW photo). Georgetowners who are dedicated to historic preservation are encouraged to contribute Conservation Easements to the Foundation. These scenic, open space and architectural façade easements will go far to stabilize the historic townscape so that the vibrant living community of Georgetown can reflect visually its historic landmark status. The Foundation has an active easement inspection and enforcement program which is consistent with the requirements contained in the 2006 conservation easement legislation described above, and the Foundation will prepare and preserve records of the Georgetown houses on which it holds easements. The Foundation seeks your support for these activities.

Please view our easement document here.