facade easement - USA- Real estate - This is a kind of prservation easement that protects the facade of a building but not the entire structure. It can also be an interest in a property that has the effect of prohibiting alteration of the exterior of the property. It is generally imposed on historically important structures to help protect them. To qualify for tax benefits associated with the donation of  a facade easement, the structure must be a "certified historic structure" which is defined in the internal revenue cade Section 170(h)(4)(C), or it can certfied by the Secretary of the Interior as being of historic significance and be located in a registered historic district. The Pension Protection Act of 1996 added requirements to charitable contributions of facade easements, generally requiring the exterior of the building, not just the front be preserved.