Sudbury Valley Trustees, as a land trust, is uniquely qualified to accept donations of land. Many creative options exist when considering the disposition of real estate assets. The most straightforward means of permanently conserving land is through an outright fee-simple donation. With a gift of land, the owner is relieved of the expenses of ownership and management, including property taxes. A land donation provides maximum income tax and estate tax benefits and avoids the capital gains tax. In general, the full fair market value of the donated property interest is tax-deductible as a charitable contribution. To ensure the permanent conservation of your land, you may also choose to bequeath it to SVT. Careful planning with SVT insures the best conservation future.
Another option for conserving land is to donate a conservation restriction
. Often the tax advantages of such an arrangement can equal those of an outright donation.
You may wish to make a bequest or gift of residential or commercial land that is considered trade land. The proceeds from this real estate sale can then be used to sustain SVT, improve existing conservation lands, and to safeguard other land with significant ecological importance.