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All Planned Giving Options

Charitable Bargain Sales

Looking up at a large boulder jutting out of the earth as the sun shines behind it.
Rocky Outcrop Snoqualmie Pass Rocky outcrop north of Roslyn Ridge above the town of Roslyn, Washington on the east side of Snoqualmie Pass in the Cascade Mountains. © Benjamin Drummond

Part Donation, Part Sale

In a charitable bargain sale, you sell your real estate or securities to The Nature Conservancy for less than fair market value. The difference between market value and the purchase price represents your donation, which qualifies for an income tax deduction and is exempt from a capital gains tax.

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How It Works

  1. You sell real estate or securities to TNC for a price below the appraised market value, resulting in a transaction that is part charitable gift and part sale.
  2. The Nature Conservancy may pay the purchase amount up front or issue an installment note for a number of years and an interest rate that is mutually agreed upon.
  3. With real estate, TNC may use the property, but usually sells it and uses the proceeds for purposes specified with your gift.

Benefits

  • Receive an income tax deduction for the appraised market value of the donated portion of the property.
  • Pay no capital gains tax on the donated portion of the property.
  • Use cash from the sale portion to retire a mortgage or purchase other property.
  • Gain satisfaction in making a significant gift to TNC during your lifetime.

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  • As with all gifts of real estate, TNC must review and approve the transfer before the bargain sale can be completed.
  • Transferring real estate or securities that are not publicly traded requires securing an independent appraisal to establish the property's value for the charitable deduction.
  • Transferring property that carries a mortgage or other debt can result in income tax liability.
Tom Cook stands outside near a stream and smiles for the camera.
Tom Cook A Michigan Trustee and a member of TNC’s Global Trustee Council © Michael D-L Jordan/dlp

Meet Tom Cook

When Tom Cook faced a difficult health journey, he turned to nature for solace.

Watch his story
A small brown songbird with a white chest perches on a thin branch.
Mad Island Marsh Bird spotted at the Mad Island Marsh Preserve in Texas. © Karine Aigner

More Ways of Giving

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Leave a Legacy

Help protect nature's future by including TNC in your will or estate plan. You can make a world of difference.

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Make a Gift That Pays

Protect nature's future and further your own financial goals with a gift that provides you with income for life.

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Retirement Plan Gifts

Naming TNC as a beneficiary of your IRA, 401k or other qualified plan may eliminate both income and estate taxes.

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