Other Types of Land Donations
Percival River, Prince Edward Island (Photo by NCC)
The Nature Conservancy of Canada (NCC) can receive land donations such as capital donations or trade lands, outside of the Ecogift program.
Donors receive a tax receipt for the appraised value of the land/conservation agreement.
However, any deemed capital gain is subject to capital gains taxation (currently, 50 percent of the capital gain is included as taxable income and taxed at the donor's applicable rate).
Donations of land as assets
Occasionally, NCC may receive a donation of land of minimal ecological value purely as an asset to be sold, with the proceeds of the sale being invested in projects with higher priority conservation needs. This option is discussed with the donor in advance of NCC's acceptance of the land donation.
As with any capital donation, a tax receipt for the appraised value of the gift is issued and 50 percent of any capital gain must be included as taxable income.
Interested in giving land?
Follow the related links on this page for more information on gifts of land, conservation agreements and Ecogifts.
For more information on donating land or conservation agreements, please contact the NCC Regional office near you.
Due to limited resources, we must assess and prioritize potential land/easement donations to ensure that they fit within our programs and science-based priorities.
Note: The information on this website is general in nature and does not constitute legal or financial advice. As tax laws are constantly changing, we strongly urge you to seek professional legal, estate planning and financial advice before deciding on a course of action.