The Consolidated Appropriations Act of 2023 passed at the end of the last session of Congress includes three provisions that are of specific importance to charities and other nonprofits. It expands the use of qualified charitable distributions from individual retirement accounts. It curtails the use of conservation easement deductions in certain tax shelter situations. And it again prevents the Internal Revenue Service from defining the amount of electioneering permitted by 501(c)(4) social welfare organizations. Qualified charitable distributions (“QCDs”) The law in 2022 allowed the holder of an individual retirement account over the age of 70 ½ to make distributions from the IRA directly...