Date of Publication: 01/01/2000
Last Reviewed by MLTC: 01/07/2026.
Describes selling land, or an interest in land such as a conservation restriction, for less than fair market value to a land trust or government agency for conservation. Explains how charitable (bargain) sales combine a sale and a donation and why landowners may choose this option. The basic approach is still relevant, though tax details should be confirmed using current guidance.
Document: charitablesale.pdf