Partnership Gifts

Gift Details

Benefit conservation by giving your partnership interests to the Conservancy.

Gifts of transferable partnership interests — primarily in real estate or business interests — can benefit both you and further our mission. Gifts are usually made to us outright, but in some cases may be used to fund a life-income gift, such as a charitable remainder unitrust.

If you invested in a partnership to gain the tax losses generated in its early years, you may want to consider donating your interest once income starts flowing to the partners. You will receive a charitable deduction for your gift, based on the difference between your share of the fair market value of the partnership and your share of its liabilities.

What steps do I need to take to contribute a partnership interest?

Because of the technicalities involved, some precautionary steps must be taken. You should first determine if the partnership allows shares to be transferred. Because gifts of partnership interests involve The Nature Conservancy in issues of marketability, taxation, liability, and the potential of later assessments by the partnership, the transfer must be reviewed and approved.

Be sure to first consult with your attorney and accountant to ensure this is an advantageous gift for you. We can work with them to review the benefits and procedures of making a gift.

A gift of partnership interest is for you if ...
  • You hold an interest in a real estate or other investment partnership.
  • You invested to share in the partnership's initial tax losses, which have now ended.
  • The partnership no longer fits your investment strategy, or you do not want to receive taxable income from it.
  • The partnership agreement permits you to transfer your interest to third parties like us.
  • Your partnership interest is not encumbered by debt, and we will not be called on to make any future contributions to or for the partnership.

Learn about making a life-income gift that benefits you and nature's future.

View all gifts you can make with assets.

Request your personal gift proposal today.


You can protect deserts and other natural places by making a planned gift with The Nature Conservancy. Contact us today.


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