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Conservation Tools

SPACE utilizes several methods for preserving natural areas.

Conservation easements:

Conservation easements are one of the most important tools for conserving private land. Landowners continue to enjoy ownership of their land while preserving its natural characteristics for future generations. Conservation easements are negotiable documents that match owners’ property-use needs with long term benefits to their community.

Donation of Land:

Outright donations of land are truly a fine legacy. It may be the best strategy if you do not wish to pass the land on to heirs;own property you no longer use; have substantial real estate holdings and wish to reduce estate tax burdens;or would like to be relieved of the responsibility of managing and caring for land.

Bargain Sales:

A bargain sale occurs when a landowner agrees to sell land for an amount less than the full fair market value as determined by an appraiser. The difference between the fair market value and the contract price is deemed to be a charitable donation and tax deductible when the purchaser is a charitable entity, such as a land trust.

Remainder Interest Trust or Reserved Life Estate:

Through a remainder interest trust or life estate, the landowner can place an easement on their land and restrict it today, as well as make a commitment that at the end of a specified time period or upon the landowners’ death the entire property will be owned by the land trust or other remainder beneficiary. As with bargain sales and donations of easements, significant tax benefits may be realized by the landowner through these transactions.

Bequest, Living Trust, or Charitable Trust:

These estate planning devices can all be used to ensure that SPACE receives a valuable interest either during life or at the death of a landowner. These “valuable interests” may include full title to land, partial interests in land, stocks, or cash.

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SPACE is a nonprofit, charitable corporation, supported primarily through donations from private donors like you. Keep Spartanburg Wild: Support SPACE!

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Tax Incentives

Private land conservation can create significant tax benefits for landowners. To learn more click here.

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