Donate development rights on land → charitable deduction of full easement value.
Landowners donate development rights (a conservation easement) to a qualified land trust, restricting future use forever. Deduction: appraised value of restriction (often 30–60% of unrestricted FMV). Up to 50% AGI (100% for qualified farmers/ranchers), 15-year carryforward. IRS heavily audits abusive syndicated deals (Listed Transaction under Notice 2017-10); GENUINE landowner-donor easements still fully valid. Best for owners of land with real development potential.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Bunch 5 years of giving into one DAF contribution, itemize once, then take standard deduction.
Give appreciated stock — no cap gains, full FMV deduction, and rebuy with cash to reset basis.
Sell appreciated asset inside CRT — no cap gains, income stream for life, remainder to charity.
Zeroed-out CLAT: charity gets annual payments, heirs get remainder gift-tax-free.
Direct up to $105K/yr from IRA to charity — counts toward RMD, NOT in AGI.
Fund a family foundation for legacy giving, employ next gen, control grants forever.
Donate the facade of a historic building — deduction ~10–15% of building value.
Contribute to a charity-managed pool — get pro-rata income for life + charitable deduction.