Land Donation

The Shenandoah National Park Trust accepts donations of land on behalf of Shenandoah National Park to protect open space and public access. The Trust accepts lands that are ecologically healthy, forested, and adjacent to Shenandoah National Park. We work only with willing landowners and will endeavor to transfer land to Shenandoah National Park.   

 Why Donate Land to Shenandoah National Park Trust? 

  • The land will become part of Shenandoah National Park and be protected in perpetuity. 
  • You can leave a conservation legacy for your children, grandchildren, and future generations to enjoy. 
  • Enjoy recognition for the donation if that is something you would like. 
  • Transferring land to the National Park Service can be a multi-year endeavor. The Trust can take title in a much shorter time, steward it into NPS ownership while you enjoy the benefits of donation now. 

In addition to protecting your land in perpetuity by leaving a conservation legacy that will become part of Shenandoah National Park, land donation could potentially provide you with certain tax and financial benefits.   

 In exchange for a qualified conservation contribution, a landowner may take an income deduction of up to 50% of their adjusted gross income (AGI) in the year of the gift. If not exhausted in the first year, the amount of the gift can be carried forward for as many as 15 subsequent years.  A landowner who takes a charitable gift deduction for a qualified conservation contribution on a federal tax return also receives the same diminution in taxable income for state income tax purposes.  

 Additionally, Virginia has a Land Preservation Tax Credit Program. Through this program, Virginia allows an income tax credit for 40% of the value of donated land or conservation easements. Taxpayers may use up to $20,000 per year. To be eligible for tax credits, the donation must qualify as a charitable deduction under IRS Code and meet additional requirements set out in the program.  Tax credits may also be sold.   

 Learn more from the Virginia Department of Conservation Resources on financial incentives for land donation including the Land Preservation Tax Credit Program,  

https://www.dcr.virginia.gov/land-conservation/financial-incentives. 

NOTE: The Trust is not qualified to give, nor does it provide, tax or legal advice. It is important to consult with qualified professionals such as an attorney, accountant, or other tax or financial advisor to help fully understand the tax implications of a land or conservation easement donation.  

There are a few options available for donations of real property. Every gift is unique, and the Trust is willing to work with you and explore creative strategies to help you meet your charitable and financial goals. 

How to Get Started  

If donating your land to Shenandoah National Park Trust is something you would like to pursue, several steps will be involved in this process including, but not limited to:  

  1. Contact the Trust to begin the conversation.
  2. Submit documents indicating your intent to donate – Intent to Donate Form and Property Inspection Certificate. 
  3. Provide the Trust with copies of the plat maps, surveys, easements, and other relevant documents that may be helpful.   
  4. Site visit with SNP and SNPT staff to ensure the property is in good condition.   
  5. The Trust obtains a letter of interest from Shenandoah National Park. 
  6. A qualified appraisal is signed and dated by a qualified appraiser no earlier than 60 days of closing to qualify for tax incentives. Obtaining a qualified appraisal is the responsibility of the donor. 
  7. Environmental Site Assessment is conducted, and no issues are detected.   
  8. Title Search 
  9. Closing  
 Direct Donation of Land  (Fee Simple)

A donation of fee simple land conveys full rights to use, sell, lease, or transfer the property without restrictions and remains in effect indefinitely.  The Trust will accept donations of land encumbered by a conservation easement pending park approval.  

Conservation Easements – Conservation easements are conveyed to qualified land trusts to protect conservation purposes such as open spaces, forestry, or wildlife conservation. If conservation easements are right for you, we will connect you with our local trust partners to find the right fit based on your geography and interests. Conservation easements enjoy the same tax benefits as fee simple land donations. The Trust does not accept donations of conservation easements, nor do we hold conservation easements.   

Charitable or Bargain Sale  

A charitable sale is when a donor who intends to contribute sells a property priced below the appraised market value. This gift provides certain tax benefits such as paying no capital gains tax on the donated portion.

Retained Life Estate 

With a retained life estate, you irrevocably deed the residence, but retain the right to live in it for the rest of your life, a term of years, or a combination of the two, and are responsible for all taxes and upkeep.  In return for making an irrevocable gift of the property while retaining the right to use it, typically for life, you would receive an income tax deduction in the year of the gift for the calculated remainder value of the gift of the residence. The usual IRS 30% of AGI limitation and five-year carry-forward apply to a gift of long term appreciated real estate.  

 A retained life estate is irrevocable.   

Bequest of Land

A gift through your will or trust is one of the most popular and flexible ways that you can support Shenandoah National Park. A donation of land has a similar benefit to that of a Retained Life Estate in that you can retain use of the property and remove the assets from your taxable estate; however, there is no charitable income tax deduction.  

A bequest of land qualifies you as a member of the Shenandoah Legacy Society.  

Tax Benefits

Virginia has a Land Preservation Tax Credit program. Through this program, Virginia allows an income tax credit for 40% of the value of donated land or conservation easements. Taxpayers may use up to $50,000 per year. Tax credits may be carried forward for up to 10 years after the year of donation. Unused credits may be sold, allowing individuals with little or no Virginia income tax burden to take advantage of this benefit. To be eligible for tax credits, the donation must qualify as a charitable deduction under IRS Code and meet additional requirements set out in the program.   

Learn More: Land Preservation Tax Credit Program, Virginia Department of Taxation  

Note: There are private businesses in Virginia that specialize in assisting landowners in selling their tax credits and tax credit brokers.