Conservation Methods

Ways to Help SAHC in its Conservation Mission

Land Protection Options	Descriptions	Results	Tax Deductions Income\|Estate
Conservation Easement	A legal agreement between a landowner and a land trust or government agency that permanently limits a property's uses.	Land conservation values are protected by the organization. The owner continues to own, use,and live on the land.	Yes \| Yes
Outright Land Donation	Land is donated to land trust or agency.	The organization owns & protects the donated land. The income tax deductions are spread over several years.	Yes \| Yes
Donation of Undivided Partial Interests	lnterests in land are donated to land trust, or agency over several years, until organization has full ownership.	The organization owns & protects the donated land.	Yes \| Yes
Donation of Land by Will	Land is donated to land trust or agency at death.	The organization owns & protects the donated land.	No \| Yes
Donation of Remainder Interest in Land With Reserved Life Estate	Land is donated to land trust, but owner (or others designated) continue to live there, usually until death.	The organization owns & protects the land.	Yes \| Yes
Bargain Sale of Land	Land is sold to land trust or agency for a price below fair market value.	The organization owns & protects the land.	Yes \| Yes
Mutual Covenant	A group of landowners agree to restrictions on their land use. May not involve a conservation group.	Can be nullified by subsequent agreement of owners.	No \| No

Deductions are applicable in most cases.
The amounts of income tax and estate tax reduction depend on a number of factors.
For property best kept in private ownership, the land trust may place a conservation easement on the property to protect it, and sell it to an appropriate buyer.
For non-conservation property donated to generate income to the land trust, the land trust will sell the property.
Cash from the sale in either case will be used to support the land trust's conservation programs.