donating property to a conservation organization is one of the most impactful charitable gifts you can make. unlike cash donations that get spent, a property donation creates permanent protection for land, habitat, and ecosystem services.
the short answer: you can donate any property—land, buildings, residential, commercial—to a qualified 501(c)(3) conservation organization like BASIN Foundation. you receive a tax deduction based on fair market value, avoid capital gains on appreciated property, and your gift directly funds nature restoration and protection.
why donate property instead of selling
when you sell appreciated property, you pay capital gains tax on the profit—often 15-20% federally plus state taxes. when you donate that same property, you skip the capital gains entirely and receive a charitable deduction for the full fair market value.
| scenario | sell property | donate property |
|---|---|---|
| property value | $500,000 | $500,000 |
| original cost | $100,000 | $100,000 |
| capital gains tax | ~$80,000 | $0 |
| charitable deduction | $0 | $500,000 |
| net benefit | $420,000 cash | $500,000 deduction |
for high-income donors, a $500,000 deduction can reduce taxes by $150,000-$200,000 or more—often more valuable than selling.
what types of property can you donate
most conservation organizations are selective about what they accept. BASIN Foundation takes a different approach—we accept:
- vacant land — any size, any condition, any location
- residential property — houses, cabins, condos, multi-family
- commercial property — offices, retail, industrial buildings
- agricultural land — farms, ranches, timberland
- development rights — conservation easements on active land
- international property — we work with local partners globally
the key difference: we don't just resell donated property. we evaluate every gift for its natural capital potential—can it be restored? does it connect habitat corridors? does it protect water resources? properties that fit our conservation mission go directly into stewardship.
the donation process
step 1: initial conversation
reach out to discuss your property and goals. we respond within 24 hours and can often provide preliminary feedback on the same call. no commitment required—just an exploratory conversation.
step 2: property evaluation
we assess the property's:
- fair market value (for your deduction)
- natural capital value (ecosystem services, habitat, water)
- restoration potential
- fit with conservation priorities
step 3: choose your structure
we offer flexible options:
- outright donation — full transfer, maximum deduction
- bargain sale — sell below market value, deduct the difference
- life estate — donate but retain use during your lifetime
- bequest — include the property in your will
step 4: execute the transfer
we handle the paperwork and coordinate with your attorney and tax advisors. most donations close within 30-90 days, though we can move faster when needed.
tax benefits explained
charitable deduction: you can deduct the fair market value of donated property, up to 30% of your adjusted gross income. excess deductions carry forward for up to 5 years.
capital gains avoidance: no tax on appreciation, regardless of how long you've held the property or how much it's appreciated.
estate planning: property donated during life or by bequest reduces your taxable estate.
always consult with a qualified tax advisor about your specific situation. we work closely with donors' financial and legal teams to structure gifts optimally.
what happens to donated property
unlike many charities that simply liquidate real estate gifts, BASIN evaluates every property for conservation use:
- direct conservation — properties with high natural capital value go into permanent protection
- restoration — degraded lands become restoration projects, documented through our MRV system
- community stewardship — appropriate properties transfer to local partners for ongoing management
- strategic liquidation — only properties without conservation potential are sold, with proceeds funding other conservation work
you can specify preferences for how your property is used, and we provide transparency on outcomes through our natural asset tracking system.
common questions
can I donate property with a mortgage?
yes, but it's more complex. the outstanding mortgage is considered "debt relief" and may trigger some taxable gain. we can structure gifts to minimize this impact.
what if my property has environmental issues?
we accept properties with contamination, title issues, or other complications that make them difficult to sell. these "problem properties" often have significant restoration potential.
how long does the process take?
typically 30-90 days from initial contact to closing. we can expedite for year-end tax planning or other time-sensitive situations.
do you accept partial interests?
yes—fractional interests, remainder interests, and other partial ownership structures can all be donated.
ready to donate your property?
whether you have a clear vision for your gift or just want to explore options, we're here to help.
start your property donation →
related guides:
- donate land to conservation — specific guidance for land donations
- land donation tax benefits — deeper dive on tax advantages
- donate real estate for conservation — buildings and developed property