Others

The most popular methods for donating land for conservation are listed in the navigation bar at left. The following options are less common because they apply only in specialized circumstances and/or in combination with other methods. As a result, not all conservation groups use these options, while others will do so only in exceptional cases.

Donation of non-conservation land for resale

You can donate land that does not have significant natural, scenic or recreational features (such as crop land, building lots or commercial property) to a conservation organization—with the understanding that the donated land can be sold and the proceeds used to purchase conservation land or meet other goals. In most cases, your donation is fully tax deductible. (More about land donations)

Donation of a partial interest

Rather than donating your land as a whole, you can donate an undivided partial interest in your land—meaning that you donate a specified percentage of the rights, income and responsibilities on the property as a whole. For example, you could keep a 60% undivided interest in your land and donate the other 40% to a conservation partner.

The donated portion of an undivided interest is often tax-deductible. Some donors extend the gift over multiple years to maximize those deductions—perhaps donating a 50% undivided interest one year and the remaining 50% three years later.

As co-owners, you and your partner(s) are classified as tenants-in-common. As such, you are each responsible for your pro rata share of expenses and are each entitled to your share of income from the property.

Donating an undivided interest is also appropriate for land with limited or no conservation assets. In such cases, you and your partner(s) may choose to sell the entire property and split the proceeds accordingly. If only part of your land has conservation value, you can sell the non-sensitive areas and use the proceeds to protect the remaining land and/or additional conservation sites.

Donation to pay inheritance tax

If you inherit land that a state or county agency is interested in owning for public purposes, you may be able to donate the land to the public agency as partial payment of your state inheritance tax. Talk with your legal advisor or see Section 450.6, Code of Iowa, for details.

Donation to establish a lifetime income

You can donate land (or stocks or other assets) to a conservation group in exchange for a life income agreement, commonly called an annuity. Annuities provide you with regular payments throughout your life. Upon your death, the remaining principal is transferred to the conservation group. There are many methods for creating an annuity, but the charitable gift annuity and charitable remainder trust are among the most common.

Because these methods usually require selling the land to cover your annual payments, they may be more suitable for estate planning than for land protection. Read more about estate planning in the Tax & finance section.