An asset you've had for generations can be a gift for generations to come. By donating all or part of your property to The Nature Conservancy, you may be able to reduce your capital gains tax, receive an income tax deduction, and receive income for life—and you may even be able to continue to use or live on the property. Best of all, your gift will support vital conservation work.
How It Works
We know real estate. The Conservancy has unrivaled experience with real estate. Since its inception in 1981, our trade land program has raised over $400 million from real estate gifts, providing critical support for our mission. We also own and manage more than $1.8 billion of conservation land.
Here's the process:
- You deed your property (such as a home, vacation home, commercial building or investment property) to TNC.
- The Conservancy will sell the property and use the proceeds to support vital programs. In very limited cases we may use the property for our own purposes.
How You Benefit:
- You receive an income tax deduction for the fair market value of the real estate.
- You may reduce or eliminate capital gains taxes owed on an asset.
- Your ownership responsibilities are eliminated.
- You will create an enduring gift for conservation.
- You may be able to make a gift that provides a lifetime of income for you or a beneficiary.
Can It Work for You?
A gift of real estate may be for you if:
- You hold residential, commercial or undeveloped real estate that has risen in value and that you no longer wish to maintain.
- You are concerned about rising real estate taxes and the capital gains cost of selling the property.
- The property is useful to our mission or is marketable, and it is environmentally secure.
If you would like to donate real estate through your will or trust, you will need our legal language and tax ID.
The Conservancy accepts two types of real estate gifts, both of which are critical to our work:
- Gifts we call "trade lands"—real estate gifts that donors permit us to sell, with the proceeds going to support our work. Examples include first and second homes, apartments and retail buildings.
- Land that donors would like permanently protected. We are not able to protect all of the real estate that is offered to us. The decisions to accept or decline land for preservation are made at the state level and are based on many factors, including conservation features of the property and potential for future transfer of ownership (for example, to become part of a state or national park). If you are interested in making such a gift, please contact your local Conservancy office.
Meet Suzanne and Garland Marshall
The Marshalls donated their South Carolina vacation home to help protect the lands and waters they love.