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Finger Lakes Land Trust

Donation of a Conservation Easement

Donation of Land

Donation of Other Real Estate

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Donation of a Remainder Interest

Bargain-Purchase of Land

Right of First Refusal or Purchase of Land

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Bargain-Purchase of Land

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How can I sell part of the value of my land while receiving some tax benefits?

Another approach with advantages to both the landowner and the Land Trust is a bargain-purchase. The landowner sells a conservation property to the Land Trust at less than full market value and donates the remaining value.

What are the benefits to the landowner?

For the landowner, a bargain-purchase combines the income-producing aspects of a land sale with the tax benefits of a donation. The difference between the fair market value (as determined by an appraisal) and the sale price is treated as a charitable contribution and can significantly reduce any capital gains taxes payable on the sale.

How can I find out more information?

Call the main office at (607) 275-9487 or write or e-mail the Finger Lakes Land Trust to talk with a staff member about your conservation goals.


Finger Lakes Land Trust • 202 East Court St. • Ithaca, NY 14850 • P: 607-275-9487 F: 607-275-0037 • info@fllt.org