The straightforward gift a land parcel is usually the simplest way to transfer ownership. This technique offers the maximum tax advantages because the charitable-gift deduction is generally based on the full fair market value of the property. An appraisal will be needed to substantiate this value for IRS deduction purposes. With outright donation, no financing is required, and it's not necessary to negotiate a price. The landowner need only obtain acceptance of the gift by the land trust. Other possible donees include county (or municipal) parks and recreation departments and Program Open Space.

In cases where the property is extremely valuable, the landowner may want to donate portions of the land, or undivided partial interests in the land in yearly installments to permit the deduction of full value over an extended number of years.

NOTE: Giving, or willing, land to a non-profit organization which is not committed to preserve the land does not assure that it will remain undeveloped. Most non-profits, in fact, such as churches, universities, and hospitals, are required to sell properties for "maximum return" at some point after they receive them, and this generally means developing the properties.

Landowners who wish to give land to a non-profit organization whose mission is not land conservation should always consider placing a conservation easement on the land before giving it away. This will assure that the land is preserved, while still giving a gift of great value to the institution you wish to support.