A Land Donation releases the landowner from the responsibility of managing the land and may provide substantial income tax deductions and estate tax benefits.  Also, the donation can be set up to allow the landowner to continue to live on the land or receive a life income.

A Conservation Easement is a permanent legal agreement between a landowner and a land trust that limits use of the land in order to protect its conservation values.  The landowner can continue to own and use the land, sell it or pass it on to heirs.  Easements need not require public access.  Donating a permanent conservation easement can result in significant tax benefits through reduced income or estate taxes.





A Bargain Sale is the sale of land to a land trust for less than its fair market value, making the deal more affordable for the land trust.  A bargain sale helps the landowner reduce capital gains taxes and obtain a charitable income tax deduction based on the difference between the land's fair market value and its sale price.