FAQ: Donating Land for conservation

Why would I donate my land to HeartLands Conservancy?
Donating your land ensures it will be protected forever and used in ways that honor your values. Your gift can preserve farmland, protect wildlife habitat, or provide open space for future generations—all while supporting HeartLands Conservancy’s broader conservation work.

How does a donation of land work?
When you donate land, you transfer ownership of the property outright to HeartLands Conservancy. We work with you to understand your wishes for the property’s future, such as continuing it as farmland or restoring natural habitats. We may continue to own and manage the land, or we may conserve it and sell it to a conservation-minded buyer, with all proceeds used to advance conservation in our region.

What are the tax benefits of donating land?
You may be eligible for a federal income tax deduction equal to the fair market value of the land at the time of the donation (Land Trust Alliance). This can reduce your taxable income in the year of the gift, and any unused portion can generally be carried forward for up to 15 additional years (IRS Publication 526).

If your estate might owe estate taxes, donating land can also reduce the taxable value of your estate, potentially lowering or eliminating estate taxes for your heirs (IRS Estate Tax Guidance).

Are the tax benefits different if I am a farmer?
Yes. If you are a qualified farmer or rancher (defined as earning more than 50% of your income from farming), you may be able to deduct up to 100% of your adjusted gross income (AGI) in the year of your gift, with a 15-year carryforward for any unused deduction (American Farmland Trust).

Do I still qualify for the deduction if the land has been in my family a long time?
Generally, yes. The deduction is based on the appraised fair market value of the land at the time of donation, regardless of how long it’s been in your family. If the property has appreciated in value over the years, donating land can help avoid capital gains taxes that might otherwise apply if you sold it.

Can I donate part of my land and keep part?
In some cases, yes. We can work with you and your advisors to consider a partial donation, where a portion of your property is gifted to HeartLands Conservancy while you retain ownership of the rest. This can help meet both your conservation and financial goals.

Do I need an appraisal?
Yes. To claim the federal income tax deduction, you will need a qualified independent appraisal of the property’s fair market value, following IRS requirements.

How do I get started?
Contact HeartLands Conservancy. We’ll meet with you to discuss your goals, evaluate your property, and guide you through the process step by step. We also encourage you to consult with your own tax advisor and estate planner to understand how a land donation would work for your unique situation.