Donation or Sale

Many people appreciate the intrinsic value of a natural landscape for its beauty and importance as habitat, arable land, or open space. Some recognize the local significance and heritage values of a parcel, perhaps as a family homestead or other site of particular historical or cultural importance.

Through outright donation or sale of land to RLT or another conservation organization, a landowner may permanently protect it. A charitable donation of land generally affords tax advantages to the donor.

Is donating land right for me? Check out our article explaining the benefits of donation.

Interested in making a donation? Contact our board members to learn more about the process.

Conservation Restrictions

Donating or selling land through a Conservation Restriction allows a landowner to maintain ownership of the land but enters into an agreement to extinguish some or all of the development rights of the land forever.

A landowner holds several different types of rights, such as rights of development and rights to natural resources, such as farming, forestry, or outdoor recreation. A Conservation Restriction may permit or may restrict public access to the land.

In the case of a Conservation Restriction donation, the donor may receive a tax deduction for the Conservation Restriction as a charitable gift. Massachusetts may fund the purchase of a Conservation Restriction for land having exceptional natural resource value.

If you are interested in Conservation Restrictions, please contact us today for a complimentary consultation.

Additional Ways

Limiting Development. A landowner may protect most of the land while selling or reserving a portion for development.

Bargain Sales. A landowner may sell land or a Conservation Restriction to the Rehoboth Land Trust at a price below the land’s fair market value. In this case, the differential between the market value and the sale price constitutes a tax-deductible charitable contribution.

Bequests. An individual may donate land or a Conservation Restriction through a will, which ensures permanent protection of the land. In addition, the donation may reduce the estate tax burden. The bequest does not occur until the donor’s death.

Reserved Life Estate. A landowner may negotiate a donation or sale of land but reserve the right to occupy and use the property for life. A charitable gift tax deduction may apply.


Help us protect land.

We encourage prospective donors to explore options with their estate planners and tax advisors—and welcomes the opportunity to discuss your land preservation objectives.