James Holland of Brimmer Street is well down the road in a process that may help him pay for repairs to two apartment buildings he owns. He is applying for a historic façade easement for 78 and 80 Myrtle Street with assistance from the National Architectural Trust. If he gets the easement, as about 20 homeowners in Boston have already done, he should be entitled to a tax refund of between 10 and 15 percent of the value of the buildings.

This program, The Federal Historic Preservation Tax Incentive Program, was established by Congress in the 1970s to preserve historic properties. It enabled owners to receive compensation in the form of a tax refund if they agreed never to change the exterior of their historic property and to keep it in good repair. In effect, owners “donate” their exterior. The donation is overseen, presumably forever, by a historic preservation group, which in this case and in other cases in downtown Boston is the National Architectural Trust.

NAT did not make it easy for Holland to get his application accepted. They told him he would have to agree to repair the brick buildings’ brownstone lintels and keystones before they would sponsor the application.

“I hadn’t noticed the problem,” said Holland. “This law is very good . . . It is important to preserve these rather than the fancy single family houses that are already preserved.”
But several neighbors caution Holland to wait. The National Architectural Trust, the Washington, D.C.-based group that is helping Holland and other residents receive tax refunds for donating façade easements, has recently suffered a few setbacks that may be putting them on the defensive. It is not yet clear what effect these developments might have on Boston residents who have received or plan to apply for such easements.

National Trust cautions public
First, The National Trust for Historic Preservation is after the NAT. That venerable organization filed an administrative challenge with the trademark office last September, claiming that the National Architectural Trust’s name confuses the public into thinking they might be dealing with the National Trust.

“We’ve raised the issue in meetings and correspondence,” said Paul Edmondson, general counsel and vice president of the National Trust. “But we’ve had no luck in trying to convince them.”
The National Trust has also posted cautionary notes on its web site about “abuses relating to the donation of historic preservation easements.” Edmondson said he has been concerned with NAT’s aggressive marketing tactics, with that group’s prediction that a donation is generally worth, as a tax refund, between 10 to 15 percent of the building’s appraised value and the conflict of interest created by the fact that the non-profit NAT relies on a profit-making firm, Springfield Management Services, which is owned by NAT trustees, to do much of its ground-work. “A substantial part of the contributions that the non-profit receives goes to the [for-profit company],” Edmondson said.
Furthermore, the National Trust’s web site states that it believes that if any organization is to hold historic façade easements, it ought to be a well-regarded, long-established state and local preservation organization.

But that’s not all the problems the National Architectural Trust faces at the moment. The Washington Post, as part of an investigation of real estate developers and rich owners taking what it characterizes as unfair advantage of the historic and conservation easements, now has NAT in its sights. It reported on the potential conflict of interest between NAT and the for-profit company.

Congressional scrutiny
The Post reports have encouraged the leaders of the Senate Finance Committee, Chairman Charles Grassley (R-Iowa) and Ranking Member Max Baucus (D-Montana), to closely scrutinize the easements. They have not been kind, calling trusts like the NAT “snake-oil salesmen” and characterizing their efforts as a scam to make money for themselves. The senators issued a press release saying they will file legislation that will impose additional fines and penalties on promoters, taxpayers and appraisers who participate in any donations that are overvalued. They warned the public that penalties would be effective as of the date of the press release, which was December 17.

“How much should [the façade easement] be worth?” said a Senate Finance Committee staffer who asked not to be named. “Is it really worth ten percent of a million dollar house? Tell me how many members would be able to go back their district in Tennessee and make that argument.”
He said the senators are still gathering information and that it was possible that new legislation would cap the percentage that homeowners could claim or set a maximum dollar amount.
“How do you clamp down on abuse in an efficient way, while allowing people to get some value,” he said. That will be the balance the lawmakers will try to strike.

NAT responds
In response to these challenges, the National Architectural Trust has changed some of its practices and intends to stay the course with others.
A spokesman for NAT said no one is aware of any official complaints from the trademark office. “In choosing their name they tried to describe accurately the scope of what they do,” said Bud Perrone of Rubenstein Communications. “It never occurred to them it would create a conflict.”
He said NAT officials have offered to work with the National Trust but have been rebuffed.

Regarding the tax laws and the valuations, National Architectural Trust officials say they intend to abide by all laws and want no conflict of interest, real or perceived. NAT severed its ties with the for-profit company, Springfield Management Services on December 31, according to Perrone, who did not know whether Springfield would remain in business. Mory Bahar, the independent consultant who promotes NAT in the Boston area, said that although he used to work for Springfield, he is now hired directly by NAT.

NAT officials say the Washington Post’s reporting has been unfair and misleading. On January 12, a Post article’s lead paragraph may have given readers the impression that NAT had closed up shop in that it said it had stopped soliciting.

They have stopped soliciting, say both Bahar and NAT President James Kearns, but it is more complicated than that. In a written statement, Kearns said that NAT has stopped “its efforts to educate the public until greater clarification is provided by Congress or the IRS” about these easements. It continues to accept applications and monitor façade conservation easements from historic property owners. Bahar said that he has never held his Boston-area seminars introducing the program in January or February because of the weather. He expects to resume in March as usual and believes that any changes to the law will be predictable at that time.

Refund amounts supported by IRS
Bahar says that the senators are wrong if they think that the National Architectural Trust applications result in “excessive” refunds. First, he points to an IRS training guide that says “The engineers in the Philadelphia District conducted a seminar with appraisers . . . and concluded that proper valuation of a façade easement should range from approximately 10-15 percent of the value of the property. Moreover, Paul McDonough, a well-respected Boston lawyer who has long been active in historic preservation and has worked for NAT, points to court cases that have supported this range.

One problem, said the Senate staffer, has been that houses in Washington, as in Boston, that qualify for the program are usually in historic districts already with significant restrictions on façade changes. What loss of value would these properties have if they already can’t change their façades?

But two differences exist between historic district restrictions and those imposed by the federal legislation, Bahar points out. Under the federal legislation, unlike Beacon Hill’s regulations, an owner must agree to maintain the property, as Holland is having to do. Furthermore, under the federal legislation, an owner is obligated to protect the entire façade, not just the parts of the building visible from a public way. These are significant benefits to a neighborhood, said Bahar.

An appraiser who has worked on NAT applications said there are other limitations homeowners face if they donate an easement. “There is a greater uncertainty of the market if you have an easement on your property but your next door neighbor doesn’t,” said George Riethof, president of the Cambridge-based Metro Partners Appraisal Company. “A buyer would be more uneasy about yours.”

He said easements might disqualify a buyer from certain mortgages and make others harder to get. Owners might have to incur extra costs when they sell a property with an easement.
He pointed out that real estate markets go up and down, and that time changes a condition of a property. As time goes on, he said, the extra costs of maintaining a historic property, could be significant. “The dimunition of value is real,” he said.

Congress’s scrutiny and the National Architectural Trust’s other troubles aren’t deterring neighbor James Holland. He said he doesn’t think Bush will support eliminating a tax refund. Moreover, he thinks that refunds for historic properties will sit well with taxpayers. “At least people will know where their tax money is going because they can see the results.”

If you are in your 20s or 30s, into skiing and want to meet skiers, you join a ski club. But what should you do if you are into God?

Two local organizations, Havurah on the Hill and Theology on Tap, offer twenty- and thirty-somethings without children a place to meet others who are looking for some sort of spirituality, but want it geared towards a younger crowd. “I don’t consider myself highly religious,” said Dave Gerzof, founder of Havurah on the Hill. “It is just really nice to be able to be with all of these other people in this atmosphere.”

Gerzof, along with three friends, Aaron Mandell, Marc Rubenfeld and Andrew Perlman, decided to form Havurah on the Hill because they were looking for a sense of community that they couldn’t find at some synagogues. “In the Jewish community, you go to temple with your parents, at college there is Hillel, but once you graduate, there is nothing there for you,” said Gerzof.
Gerzof found himself not going to services because they were geared more towards older people and married couples with children. “For that reason, a lot of young Jews may not be going to services,” he said.

So Havurah on the Hill was born. The group searched for a place to meet that had more spirituality than “someone’s living room,” and in doing so created a symbiotic relationship with the Vilna Shul on Phillips Street and the Boston Center for Jewish Heritage, which owns the building.
The four approached the BCJH about starting a young leadership division and now sit on the board of the group. In exchange for the use of the shul one Friday night a month, the group donates monies raised from the services to the BCJH for the restoration of the shul, which was built in 1918 and is the oldest remaining synagogue in Boston.

What gears Havurah on the Hill’s services towards a younger crowd? For one thing, they meet just one Friday a month. “You want to hold on to your traditions, but you don’t want it to dominate your life,” said Gerzof. And, instead of starting at sundown, which during some winter months is while people are still at work, the start-time is at 7:30 p.m. across the board. Finally, the service is not given by a rabbi.

Gerzof, 29, calls the services “learning services.” They begin with a service, and then have a guest speaker, followed by a kosher dinner and socializing. “You tend to want to be with people with similar interests that are the same age,” said Gerzof. Gerzof said about 100 people typically attend.

Another group, “Theology on Tap,” uses the casual, comfortable atmosphere of local pubs and bars as the venue for discussions where God is the topic.

The series was started a couple of years ago by Father Patrick Gray of the Church of the Advent, and is an offspring of a similar program out of Chicago. “I remembered an article in the Globe about a priest hanging out in a bar and I thought, that’s pretty cool. God and beer,” said Gray.
While Theology on Tap is not meant to replace a weekly service, it offers people looking for a place outside of a church to talk about theology and a group of people with whom to talk.
Gray describes his job in two words — God and people. “I like to drink and hang out in pubs and talk about God,” joked Gray.

While a benefit to the venue is the fun atmosphere, Gray holds the sessions in local bars because he is striving to provide a comfortable, familiar place for young adults to explore what role faith and God will play in their lives. “It is a chance to meet someplace other than Sunday mornings and provide a safe spot for people who might not be ready to attend a church,” said Gray.
Theology on Tap runs a couple of series a year, and each series is four weeks in a row. Each week there is a topic, a guest speaker and a short question and answer session. The sessions usually draw are about 60 attendees.

“I think it is a unique blend of talking about theological issues in a casual, friendly environment that is somewhat ecumenical,” said Shelley Steen, Myrtle Street, who has participated in Theology on Tap since its inception.

Steen thinks addressing the twenty- to thirty-something age group is important, and when church services focus on families and children over and over again, young singles feel left out. “You can’t apply that to your own life, which is frustrating,” she said.

While the series is open to everyone, about half of the participants are members of the Church of the Advent, according to Gray. It’s the people and the topics discussed that keep parishioner Nathaniel Stinnett, Brookline, coming back. “It’s a more accessible way to do something that involves religion,” said Stinnett.

And the discussions are fun with pop culture topics such as “the gospel according to the Simpsons” “It is more like a casual academic discussion about how people’s faiths interact with pop culture,” said Stinnett. “It appeals to people of a younger generation who might not be willing to take the time to go to church every Sunday.”

What was Stinnett’s favorite topic? “The Gospel according to U2,” he said. “It rocked.”
The next Theology on Tap series will begin in May. In February, Fat A (Friends at the Advent) will host a film series entitled “Faith, Film and Forgiveness.” It is free and open to the public. Call 617-523-2377 for more information.

The next Havurah on the Hill is scheduled for Friday, January 21, at 7:30 p.m. The suggested donation is $18 and the guest speaker is Jim Gordon, president of Cape Wind Associates. You can r.s.v.p. for the service at www.vilnashul.com.

While the weather outside was damp and foggy, inside Moxie, Wish, The Beauty Mark and J. McLaughlin, the sun was shining during last week’s Winter Escape Shopping Night, sponsored by the Beacon Hill Civic Association.

Shoppers at all four Charles Street stores were entered into a drawing for tickets to this year’s BHCA Winter Escape Dance being held at the Ritz-Carlton, Boston on Saturday, February 5. Meghan Cleary and Lauren Boyce each won two tickets to the annual event.

Since the door prize at the dance is a two-night, three-day stay at the Boca Raton Resort & Club, shoppers took advantage of the cruise wear selection which had just arrived at Wish and J. McLaughlin. And Moxie and The Beauty Mark had plenty of great accessories for the black-tie, tropical event. The Beauty Mark is also offering a discount on make-up applications the night of the dance.

For more information on the dance call the Beacon Hill Civic Association at 617-227-1922.

Beacon Hill dogs and their owners have no need to worry, said city Parks and Recreation Department officials. Early morning off-leash playtime on Boston Common is here to stay.
Commissioner Antonio Pollack said that nothing is going to change on the Common despite the dog park ordinance just passed by the city council. Councilor Mike Ross, who sponsored the ordinance, said it came about through a citywide task force of both dog owners and non-dog owners. “After holding meetings for over a year, we were able, for the first time, to create a process that will allow for the creation of dog parks. This will put us on par with other cities like New York and San Francisco that have already incorporated dog parks into their park system. I look forward to seeing the new dog parks that arise as a result of this legislation, as well as the continued enjoyment of our dogs in the Boston Common for years to come,” he added.

The ordinance puts into place a process whereby groups of residents from Boston’s neighborhoods must apply to the commission for permission to establish official dog parks. Among other specifications, the application requires residents to list the site and dimensions of the proposed dog recreation spaces and how dogs will be separated from neighbors – requirements not applicable to the off-leash site on Boston Common.

The Common, however, will not be subject to the guidelines of the ordinance, and therefore will not require approval of the Parks and Recreation Commission. “With the lack of fences and boundaries, we will not designate the Boston Common area as an official dog recreation space,” Pollack said.

Ross, who had supported the area and been instrumental in its initial creation, predicted this would be good news to the residents who helped create the dog area.

Members of the Beacon Hill Dog Owners’ Group (DOG) were indeed happy to hear that they did not have to go through the application process, as they had first feared. The group had originally organized for the sole purpose of establishing the off-leash hours after animal control officers cracked down on owners who let their dogs run free on the Common. Kate Enroth of Pinckney Street said the dog owners had found the arrangement successful, and few complaints had been received about the unleashed dogs in the park. “We are very grateful that things will remain the same. We are especially grateful to City Councilor Mike Ross who helped us organize the off-leash hours in the first place and who now helped again by talking with Commissioner Pollack about maintaining our off-leash status on the Common,” she said.

CLEANING SERVICES

WE WAX AND BUFF WOOD FLOORS. We buy and arrange fresh flowers for your home. Beacon Hill Housecleaners, 18 years on Beacon Hill. Call Dan or Marguerite, 617-739-1306.

EMPLOYMENT

Part-Time Associate. Established Beacon Hill invitations business needs part time associate. Fun, fast paced environment. Provide general office support, schedule appointments, process orders and set up wedding support groups. “Mother’s hours” available. 617-227-2127

DRIVER WITH OWN CAR NEEDED to take Beacon Hill Village members grocery shopping Tuesday and Friday mornings. Please call 617-723-9713.

FOR RENT

BEACON HILL, ADORABLE ONE BEDROOM, full kitchen and bath, fireplace, private garden. Secure location. Landlord upstairs. Available February 1, 2005. Please call: 617-290-3029. $1,700.00/mo.

FOR SALE

FLORA DANICA CHINA, almost new. Call 617-734-3285.

PERSONAL ORGANIZERS

TOO MUCH CLUTTER? Home, offices, mail/filing, closets, basements, kitchens, toys, moves, charity deliveries and fall cleanouts. Call Katrina. 617-723-8877.*******

SORT ORDER-organizing for offices and living spaces, professional quality results. Call Linda 617-723-7765.

HANDYMAN/PAINTING/TILING/WALLPAPERING works evenings and weekends. Ernie, 617-515-3785.

VOLUNTEER OPPORTUNITIES

THE GREATER BOSTON FOOD BANK needs volunteers to inspect and sort donated food at the Food Bank's headquarters at 99 Atkinson Street in Boston. Call Laraine Kohler at 617-427-5200, ext. 5030 or visit www.gbfb.org.

UNITED SOUTH END SETTLEMENTS needs computer tutors at its Timothy Smith Computer Learning Center for one three-to-four hour shift each week. Call 617-375-8108.

AFC MENTORING needs volunteers over 18 experienced with adoption/foster care to mentor adopted children. One-year commitment desired. Karlee, 617-695 2441 or karlee@afcmentoring.org.

BLIND AND DYSLEXIC in East Cambridge needs volunteers with liberal arts, scientific and or technical backgrounds to record textbooks. Call Peggy at 617-577-1111, ext 17 for more info. www.rfbd.org/bostonhome.htm.

GENERATIONS INCORPORATED needs older adults to volunteer as reading coaches and mentors to children in Dorchester, S. Boston and Roxbury. Training provided. Call 617-423-0408 or see www.generationsinc.org.

WGBH needs volunteers to assist with computer projects and office support during weekday business hours, Monday-Friday, 9 am-5 pm. Call Liz Hagyard at 617-300-5715.

LITERACY VOLUNTEERS OF MASSACHUSETTS. Help an adult learn English. Call 617-367-1313 for information.

VOLUNTEER COORDINATORS needed for The American Cancer Society’s Road to Recovery program. Work from home or in our Weston office. For further information call 1800-ACS-2345.

SPAULDING REHABILITATION HOSPITAL in Boston has opportunities for volunteers and matches volunteers' skills and talents with the needs of the hospital's patients and staff. Training provided. For more information contact volunteer services at 617-573-2740 or jburke11@partners.org.

BOSTON PARTNERS IN EDUCATION needs volunteers to tutor students grades K-12 in both math and literacy. Training and placement will be provided. Join this proven program and be a vital part of a students success story. Contact Martha Redding at 617-451-6145 x 621, or apply online at www.bostonpartners.org.

WALKBOSTON needs volunteers for its advisory board, special events and occasional help in preparing membership mailings and help with general office support. 617-367-9255,www.walkboston.org

MASS SUBSTANCE ABUSE HELPLINE seeks volunteers for phone service to help people affected by alcoholism and substance abuse. Must have computer experience. Call 617-536-0501 ext. 201 or see www.helpline-online.com

BEACON HOSPICE needs volunteers to provide support and companionship to patients and their families. Call Robin Hansen at 617-242-4872.

THE HORIZONS INITIATIVE needs volunteers to play with children living in family homeless and domestic violence shelters. Day and evening hours available. Must commit 2 hours per week for 6 months. Training sessions held monthly. 617-287-1900 or www.horizonsinitiative.org.

COMPUTER TUTORS NEEDED for coaching senior and disabled citizens at the Blackstone Apartments. Daytime and evening hours needed. Call Al at 617-557-9121 or email xAlbert3259@aol.com.

RECORDING FOR THE BLIND AND DYSLEXIC in E. Cambridge seeks volunteers for days and evenings to read and record textbooks in digital format for students of all ages. Call 617-577-1111 ext. 17.

BEACON HOUSE, housing for elderly, needs volunteers for front reception desk, a few flexible hours per week. Training provided. Please apply in person at 19 Myrtle St. to fill out an application.

THE HOME FOR LITTLE WANDERERS needs volunteers for its parental stress hotline that offers parents and caregivers in Massachusetts help in coping with the challenges of parenting. Training, supervision and weekly shifts available. New training begins April 8. Call 617-267-3700 or visit www.thehome.org.

ANIMAL SHELTER needs donations: dog and cat toys and treats, blankets and towels for the cages, paper towels, clay cat litter, postage stamps, animal nail clippers, dog and cat collars and leashes. 617-522-5055.

DR. SOLOMON CARTER FULLER Mental Health Center in the South End needs volunteers for several committees. Call C. Curtiss Carter at 617-626-8726.

BECOME A BIG BROTHER OR A BIG SISTER. volunteer and spend a little time with one great kid-just like someone once did for you. call 1-888-412-BIGS or log on at www.bigbrothersbigsisters.org.

COMMUNITY SERVINGS needs people to deliver meals to individuals and families with HIV and AIDS. Flexible shifts from 7 am to 8 pm Mon-Fri. Call Betsey 617-445-7777.

MA ASSOCIATION FOR THE BLIND needs volunteers to read or shop with a blind neighbor. 2-3 hours per week, flexible hours. Training provided. Call Donna Bailey 800-852-3029 or see www.mablind.org.

SAMARITANS OF BOSTON needs volunteers to provide telephone counseling to lonely and suicidal callers. Training provided. 617-536-2460.

MATCH-UP INTERFAITH VOLUNTEERS seek dog owners to visit nursing home residents 2-4 hours per month. 6-month minimum required, training provided. 617-536-3557, www.matchelder.org.

ALZHEIMER’S ASSOCIATION in Cambridge needs volunteers for its telephone Helpline service to answer caregiver calls. Training provided. Call 617-868-6718.

ADBAR ETHIOPIAN WOMEN'S ALLIANCE needs volunteers to help with its newsletter, website, grant writing, special events and fund raising. Near Harvard Square. 617-234-8981.

THE BOSTON HOME in Dorchester seeks volunteers of all kinds in this long term care facility for adults with physical disabilities. Pet visits welcome. Call Sally Gorman 617-825-3905 ext. 299 or gormansally@aol.com.

PEACE GAMES, a violence prevention program is seeking committed individuals to volunteer a few hours a week to teach in Boston-area elementary schools. Visit www.peacegames.org or call Kori at 617-464-2600 ext. 29.