Outright Land Donation Landowners who donate their land to a land trust for conservation create perhaps the most lasting legacy of all. Some of the most precious lands in the nation originated from generous landowners who firmly believed that their land should be preserved in perpetuity for conservation, recreation, and/or scenic values. Donating land releases you from the responsibility of managing the land and can provide substantial income tax deductions and estate tax benefits, while avoiding any capital gains taxes that would have resulted from selling the property. Depending on the desire of the owner and the type of property involved, donated land may be used as a nature preserve by the land trust, resold with a conservation easement on it, or resold to provide maximum funds for other land protection efforts. Ridge and Valley Conservancy is a non-profit,501(c)3 organization, and, as such , your donation qualifies for tax savings benefits. Donating a Remainder Interest in Land An outright donation is not the only way to give land. You can continue to live on the land by donating a remainder interest and retaining a reserved life estate. In this arrangement, you donate the property during your lifetime, but continue to live on and use the property. When you die (or sooner, if you choose), the land trust gains full title and control over the property.By donating a remainder interest, you can continue to enjoy your land and maybe be eligible for an income tax deduction when the gift is made. The deduction is based on the fair market value of the donated property, less the expected value of the reserved life estate. Donating Land by Will (Bequest or Living Trust) If you want to own and control your land during you lifetime, but assure its protection after your death, you can donate it by will. A landowner can conserve important lands by donating property or donating a conservation easement through a will. A bequest is a provision in a will on codicil that instructs the estate's executor to convey the land or a conservation easement to Ridge and Valley Conservancy land trust. A living trust can achieve the same results, but avoids the probate process. Land Donations that Establish a Life Income If you have land you would like to protect by donating it to a land trust, but need to receive income during your lifetime, you might us a charitable gift annuity. In a charitable gift annuity, you agree to transfer certain property to a charity and the charity agrees to make regular annuity payments to one or two beneficiaries you specify for life.Your gift of land usually qualifies for a charitable income tax deduction at the time of the gift, based on the value of the land less the expected value of the annuity payments.Charitable gift annuities are most useful for highly appreciated land, the sale of which would incur high capital gains tax. The Land Trust Alliance is another good source for protection information. Please do not hesitate to contact us at rvc@goes.com or (908) 362-7989 to discuss your property.

Outright Land Donation

Landowners who donate their land to a land trust for conservation create perhaps the most lasting legacy of all. Some of the most precious lands in the nation originated from generous landowners who firmly believed that their land should be preserved in perpetuity for conservation, recreation, and/or scenic values.

Donating land releases you from the responsibility of managing the land and can provide substantial income tax deductions and estate tax benefits, while avoiding any capital gains taxes that would have resulted from selling the property.

Depending on the desire of the owner and the type of property involved, donated land may be used as a nature preserve by the land trust, resold with a conservation easement on it, or resold to provide maximum funds for other land protection efforts.

Ridge and Valley Conservancy is a non-profit,501(c)3 organization, and, as such , your donation qualifies for tax savings benefits.

Donating a Remainder
Interest in Land

An outright donation is not the only way to give land. You can continue to live on the land by donating a remainder interest and retaining a reserved life estate. In this arrangement, you donate the property during your lifetime, but continue to live on and use the property. When you die (or sooner, if you choose), the land trust gains full title and control over the property.By donating a remainder interest, you can continue to enjoy your land and maybe be eligible for an income tax deduction when the gift is made. The deduction is based on the fair market value of the donated property, less the expected value of the reserved life estate.

Donating Land by Will
(Bequest or Living Trust)

If you want to own and control your land during you lifetime, but assure its protection after your death, you can donate it by will. A landowner can conserve important lands by donating property or donating a conservation easement through a will. A bequest is a provision in a will on codicil that instructs the estate's executor to convey the land or a conservation easement to Ridge and Valley Conservancy land trust. A living trust can achieve the same results, but avoids the probate process.

Land Donations that
Establish a Life Income

If you have land you would like to protect by donating it to a land trust, but need to receive income during your lifetime, you might us a charitable gift annuity. In a charitable gift annuity, you agree to transfer certain property to a charity and the charity agrees to make regular annuity payments to one or two beneficiaries you specify for life.Your gift of land usually qualifies for a charitable income tax deduction at the time of the gift, based on the value of the land less the expected value of the annuity payments.Charitable gift annuities are most useful for highly appreciated land, the sale of which would incur high capital gains tax.

The Land Trust Alliance is another good source for protection information.

Please do not hesitate to contact us at rvc@goes.com
or (908) 362-7989 to discuss your property.

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Events and Fundraisers	Join our Efforts Newsletters and Press	Resources and Links

Outright Land Donation

Donating a Remainder Interest in Land

Donating a Remainder
Interest in Land