Gifts of Real Estate

Prairie Sunflowers Wild prairie sunflowers rise above a sand sage prairie sea that has been protected with a conservation easement in western Kansas. © Jim Griggs

Phone: +1 833-336-7526
Email: legacy@tnc.org
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We Know Real Estate

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.

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How It Works

TNC has unrivaled experience with real estate. Since its inception in 1981, our trade lands program has raised over $400 million from real estate gifts, providing critical support for our mission. We also own and manage more than $4.8 billion of conservation land*.

Each real estate gift is unique and TNC undertakes a thorough due diligence process before ownership transfers to TNC. Depending on the type of property, this process may take several months.

There are various ways to use your real estate to support nature and further your financial goals.

Save on taxes: Donate your property outright. We will sell it and use the proceeds for critical conservation work. You will receive a tax deduction for the full value of the property and could avoid paying capital gains tax. The gift date, for purposes of claiming a charitable income tax deduction, will be the date title transfers to TNC in a recorded deed.
Receive income: Use your property to fund a gift that pays you income. You qualify for a charitable income tax deduction for part of the value of the property and receive income for life (or a term of years) for yourself and/or a beneficiary. Your gift will protect lands and waters in the future.
Stay in your home: You can donate your home and continue to live there (it does not have to be your principal residence) by creating a retained life estate. You will receive an immediate tax deduction. At the end of your tenancy we will sell the property and use the proceeds to support conservation.
Make a gift in your will or trust: Maintain control of your property by making a gift through your will or trust. You can change your mind or alter your gift at any time. Ultimately we'll use your gift to protect nature for future generations.

TNC accepts two types of real estate gifts, both of which are critical to our work: land that donors would like permanently protected and land that donors permit us to sell, with the proceeds going to support our work. 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).

*In conservation lands and conservation easements; SOURCE: Page 15 of TNC’s 2022 Annual Report

How You Benefit:

The benefits of your gift will vary depending on how you set up your gift. Our experts can work with you to find the best option for your situation.

You may be able to receive an income tax deduction for the fair market value of your property.
You may be able to reduce or eliminate capital gains taxes owed on your property.
You may be able to use your property to establish a gift that will pay you income for life.
Your ownership responsibilities are eliminated.
You will create an enduring gift for conservation.

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.

More Information

If you would like to donate real estate through your will or trust, you will need our legal language and tax ID.

TNC 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 TNC office.