Owner continues to own, use, live on land. Outright land donation Land is donated to land trust or agency. Organization owns and protects the land. Organization owns and protects land. Income tax deductions spread over several years.
Land is donated to land trust or agency at death.
Organization owns and protects land. Organization owns and protects the land. Organization owns and protects the land. Yes Lease Land is leased for a specified number of years to a land trust or individual, with restrictions placed on how it can be used. A group of landowners agree to restrictions on their land use.