Land donation may be the best conservation strategy for you, if:

• You do not wish to pass the land on to heirs.
• You own property you no longer use.
• You own highly appreciated property, have substantial real estate holdings, and wish to reduce estate tax burdens.
• You would like to be relieved of the responsibility of managing and caring for land.

A land donation can offer:

• A substantial income tax deduction.
• Structure that allows you to live on the land or to receive a life income.