• Home
  • How We Work
  • Where We Work
  • News Room
  • About Us
  • My Nature Page

The Nature Conservancy in Africa - Conservation in Africa

The Nature Conservancy in Asia Pacific - Conservation in Asia-Pacific

The Nature Conservancy in the Caribbean - Conservation in the Caribbean

The Nature Conservancy in Central America - Conservation in Central America

The Nature Conservancy in North America - Conservation in North America

The Nature Conservancy in the United States - Conservation in the United States

The Nature Conservancy in South America - Conservation in South America

Bargain Sale

Hawk
Hawk
© Connie Gelb/TNC

In a bargain sale, your property is purchased for less than fair market value. If the Conservancy purchases your property for less than fair market value, you can claim a charitable deduction for income tax purposes for the difference between the bargain sale price and fair market value. This difference must be documented by an independent appraisal. The deduction can be used to offset realized capital gains from the sale portion.

When combined with other savings, including the broker's commission, the landowner may achieve nearly the same after-tax financial return, while providing a significant gift to the Conservancy.