Donation of land to SWT provides the opportunity to expand recreational resources, retain community character and natural resources and protect historic viewscapes, forests, and farms. There are many reasons why landowners may donate land:
Desire to protect land from future development
Do not have heirs who wish to protect the land's conservation values
Own highly appreciated property and wish not to pay a high capital gains tax
Desire to reduce property and estate tax burdens
Prefer their land to be used for public recreation but do not want the responsibility for trail maintenance or any potential legal responsibility, and/ or
desire a federal income tax deduction
Property valued over $5,000 must be substantiated by a qualified appraiser to be eligible for a charitable gift deduction on income taxes. SWT and the appraiser must sign IRS Form 8283.