Giving It Away : Tax Implications of Gifts to Protect Private Land

Even though most people readily accept that they must deal with personal tax matters, at least on an annual basis, the very notion of tax consequences associated with protecting private land can send a chill into the heart of the most altruistic donor. There are also tax implications for those agencies and organizations that receive donations. This Guide is intended to provide landowners, potential donors, conservancy organizations and other recipients of gifts, professionals and others interested in protecting important ecological spaces with information about the possible tax consequences of protecting private land.