Date of Publication: 02/27/2025
Last reviewed by MLTC: 09/27/2025.
Seminar materials that the federal and Massachusetts tax incentives available to landowners who donate land or conservation restrictions. It explains income, estate, and property tax benefits, helping land trusts communicate the financial advantages of land protection to prospective donors.
Documents:
1. Tax Benefits for Land Protection presentation (video)
Seminar recording by Mark Robinson and Rob Warren summarizing key federal and state tax incentives.
Tax Benefits for Land Protection presentation
2. Tax Benefits for Land Protection presentation (PDF)
Slide deck from the February 27, 2025 seminar on donor tax advantages.
Tax Benefits for Land Protection presentation
3. Landowner Options for Conservation (PDF)
Handout explaining conservation choices available to landowners, including donation and bargain sale.
Landowner Options for Conservation
4. Sample Bargain Sale Spreadsheet (XLS)
Tool for calculating the financial impact of a bargain sale transaction.