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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

Sale at Fair Market Value

Minnesota prairie

Purple coneflowers at Bluestem Prairie
© Brian Winter/TNC

A sale at fair market value is the sale of property for the price a knowledgeable buyer will pay for the land from a willing seller.

If your land is purchased by the Conservancy for its fair market value, and it has appreciated in value since acquired, you will be liable for income tax on the capital gain.