Open Space Committee
Pelham, New Hampshire

Bargain Sale of Land


If you need to realize some immediate income from you land, yet would like the property to go to a land trust, a bargain sale might be the answer.  In a bargain sale, you sell the land for less than its fair market value.  This not only makes it more affordable for the land trust, but offers several benefits to you:  it provides cash, avoids some capital gains tax, and entitles you to a charitable income tax deduction based on the difference between the land's fair market value and its sale price.

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