No capital-gains tax
You pay no capital-gains tax on the appreciation.
Support · Land donation
How to donate land to a nonprofit in New York (and why it may be smarter than selling)
If you own land or property in New York that you no longer use — a vacant lot upstate, an inherited parcel in the Catskills, a house that has become a burden — donating it to a nonprofit can do more good, and cost you less, than you might expect.
The tax logic
The tax logic in plain words
When you sell appreciated land, you typically pay capital-gains tax on the difference between what you paid and what it sells for. When you donate that same land to a registered 501(c)(3) nonprofit, two things generally happen instead:
Full fair-market value deduction
You may deduct the full fair-market value of the property from your taxable income — for long-term held property, generally up to 30% of adjusted gross income, with a five-year carry-forward for the remainder.
For land held for decades, the difference between "sell, pay tax, donate cash" and "donate the land directly" can be substantial. Every situation is different — confirm the numbers with your own CPA or tax attorney before deciding.
Step by step
What the process looks like
Initial conversation
You contact the nonprofit and describe the property: location, size, how long you've owned it, any liens or tenants.
Due diligence
The nonprofit reviews title, zoning and environmental basics. Not every parcel fits every mission — an honest organization will tell you quickly.
Independent appraisal
For donations over $5,000, the IRS requires a qualified independent appraisal, ordered and paid for by the donor.
Transfer
Your attorney and the nonprofit's attorney complete the deed transfer.
Paperwork
You file IRS Form 8283 with the appraisal; the nonprofit signs it and issues a donation receipt.
The whole process typically takes one to three months.
Our search
What kind of land Senior Campus is looking for
Senior Campus — an initiative of Education On The Go Corp, a 501(c)(3) nonprofit (EIN 92-1172505) — is building a community campus for older adults to fight senior loneliness. We are looking for 5+ acres in Upstate New York or the Tri-State area, zoned for community or residential use, ideally with water access or forest.
A donated parcel would carry a donor's name into the founding story of the campus: a place where seniors live among friends, celebrate Shabbat, garden, learn and are known by name.
If you own land that might fit — or a property that doesn't fit but could be sold to fund the campus — we will review it respectfully and quickly, and we work with your attorney and appraiser at every step.
Talk to us
Have a parcel in mind?
Describe the property through our contact form. We will review it respectfully and quickly, and we work with your attorney and appraiser at every step.
Write to us Discuss larger support
This article is general information, not tax or legal advice. Consult your CPA or attorney about your specific situation.