Donate Real Estate for Charitable Use
Turn Real Estate Into Lasting Community Impact
COCAS welcomes inquiries involving land, homes, rental properties, commercial buildings, farmland and other real estate. Approved property gifts may be used directly, developed for charitable programs or sold to support housing, recovery, victim assistance, reentry and family-stabilization services.
Every property is subject to title review, financial review, due diligence and formal acceptance. Submitting an inquiry does not transfer ownership or guarantee acceptance.
COCAS leads the gift. Qualified partners help evaluate the property.
With separately reviewed authorization, COCAS may request property-only advisory support from King & Co. Real Estate Group, a related commercial real-estate partner. COCAS keeps the donor relationship and acceptance decision. Any paid service or joint project requires documented scope, fair value and independent conflict review. A review request does not donate your land to King, transfer title or approve a fee.
Explore 22 giving and project pathways, including direct gifts, partial gifts, bargain sales, planned gifts and access arrangements that are not themselves deductible property gifts.
Property Types
Real estate we review
Eight primary property categories, each with its own review path. Select a type to learn more or start an inquiry for that property.
Land
Vacant lots, residential parcels, recreational acreage and raw land submitted for charitable-use review. COCAS evaluates access, zoning and marketability before any acceptance.
Houses
Single-family homes, condominiums, townhouses and manufactured homes. Each residence is reviewed for title, condition, occupancy and any encumbrances before a transfer is considered.
Rental and Multifamily Property
Duplexes, triplexes, apartment buildings and income-producing residential property. Existing leases, tenants and security deposits require careful occupancy and legal review.
Commercial Property
Office, retail, mixed-use, hospitality and institutional property. Commercial buildings trigger environmental, zoning and financial review in addition to title and lien checks.
Industrial Property
Warehouses and industrial facilities. These properties receive heightened environmental review for prior use, storage and contamination concerns before any decision.
Farmland and Rural Property
Agricultural acreage, timberland and ranch land. Water rights, mineral rights, conservation restrictions and agricultural chemical use are reviewed as part of due diligence.
Land Contracts
Seller-financed land contracts and installment agreements. Existing contracts, payment status and buyer interests must be disclosed and reviewed before any transfer path is identified.
Planned Giving and Life-Estate Inquiries
Retained life estates, remainder trusts, bequests and estate gifts. These specialized structures require legal, finance and executive review and are never automatically approved.
Why COCAS
Why Property Owners Contact COCAS
Owners consider a charitable property transfer for many reasons. Outcomes depend on review and each property's circumstances — no result is guaranteed.
Expand Safe and Stable Housing
An accepted home, building or parcel may be used, renovated, developed, exchanged or sold to support emergency, transitional and longer-term housing strategies for people rebuilding stability.
Turn Vacant Land Into Opportunity
Suitable land can create options for future housing, community facilities, gardens, training sites or other mission-aligned development after zoning, infrastructure, financing and program review.
Support Survivors, Families and People Reentering
Property-related value can help COCAS strengthen services for survivors of violence, families in crisis, people returning from incarceration, unhoused households and other people working toward long-term stability.
Convert an Unused or Inherited Asset Into Impact
A donor may be able to move an inherited, vacant, surplus or difficult-to-manage property into charitable use rather than allowing the asset to remain idle or deteriorate.
Reduce Ongoing Property Burdens After Transfer
After an accepted gift is legally completed, the former owner may no longer be responsible for future ownership costs associated with that property. Existing obligations before transfer still require review and resolution.
Create a Long-Term Legacy
Real estate can become a lasting expression of a donor's values by supporting housing, recovery, family stabilization, community development, reentry, workforce and other approved charitable programs.
From Property to Impact
How a real-estate gift can help
COCAS evaluates each accepted property for the most responsible mission-aligned use. A donated asset may become housing or a community resource directly, or its value may be converted into funding that supports people and programs.
Direct Program Use
A property may be retained and used directly when the location, condition, zoning, operating cost and program fit support a responsible charitable use.
Rehabilitation or Redevelopment
Homes, buildings or land may be improved or developed when the project is financially feasible and advances COCAS's charitable mission.
Housing Development
Suitable land or residential property can be evaluated for affordable, supportive, transitional or other mission-aligned housing strategies, subject to zoning, funding, licensing and legal review.
Sale to Fund Programs
COCAS may sell an accepted property and use net proceeds to support charitable programs instead of retaining the property itself.
Mission-Aligned Partnership
COCAS may coordinate with qualified housing, nonprofit, governmental, financing, development or community partners when collaboration better serves the charitable purpose.
Reserve for Future Strategic Use
Certain land or property may be held when there is a documented, financially responsible future mission use and the organization can prudently carry the asset.
What your property can make possible
Real estate can do more than create a one-time contribution. A usable home can provide a foundation for housing. Vacant land can create future development options. A rental or commercial asset can produce or preserve value. A property that is not a good direct program fit may still generate proceeds that help fund housing navigation, recovery support, survivor assistance, reentry, family stabilization, workforce development and other charitable work.
COCAS does not promise that any specific donated property will be used for a particular person, project or program unless a restricted gift is separately reviewed and accepted in writing.
Who Can Inquire
Property situations worth discussing with COCAS
You do not need a perfect, debt-free or move-in-ready property just to ask whether a charitable path may be possible.
Property Team
Start with a conversation.
If you are unsure whether your property can be accepted, send the basic address, ownership situation and what you hope to accomplish. The team can tell you what information is needed for an initial review.
cocas@cocas.org 706-584-6057All property-donation website inquiries are routed to cocas@cocas.org and retained in the secure COCAS property-donation record for follow-up.
How It Works
A thorough, transparent process
Every inquiry moves through six structured steps. Final acceptance always requires an authorized human decision — no property is automatically approved.
Submit the Property
The owner provides preliminary property, ownership and contact information through the secure intake application.
Initial Screening
COCAS checks location, property type, occupancy, debt, taxes, condition and potential charitable usefulness.
Document Collection
The property team requests deeds, tax information, mortgage statements, photographs, surveys and other relevant records.
Due Diligence
Authorized reviewers assess title, liens, marketability, environmental concerns, financial obligations, occupancy and organizational risk.
Formal Decision
COCAS accepts, conditionally accepts, declines or proposes another approved transaction structure.
Transfer and Acknowledgment
When approved, legal documents are completed through an authorized title or closing process. COCAS then provides the appropriate charitable acknowledgment without assigning the donor's property value.
Ways to Give
Inquiry categories for giving
These are inquiry categories only — not a guarantee that COCAS can complete every structure. Specialized structures require legal, finance and executive review.
Outright Property Gift
Transfer the entire property to COCAS after title, environmental, cost and mission review. A completed gift is distinct from this inquiry; donor tax treatment depends on the actual property, holding period and substantiation.
Donate a Separately Subdivided Lot
Keep part of a larger tract and give a separately lawful parcel. Survey, subdivision approval, access, utilities and releases of existing liens must be resolved. The gifted parcel is valued on its own facts.
Specialized review requiredUndivided Ownership-Share Gift
A true undivided percentage of the entire ownership interest can qualify under a partial-interest exception. It is not simply use on selected days or a carved-out income stream. Counsel must document rights and a workable co-ownership exit.
Specialized review requiredBargain-Sale Inquiry
A donor receives an agreed price below fair market value and may make a gift of the difference. Basis allocation, gain on the sale portion, debt and buyer funding must be analyzed. The deduction is not a dollar-for-dollar tax refund.
Specialized review requiredMortgaged or Encumbered Property
Debt does not automatically prevent review. Lender rights, payoff, assumed debt, donor gain and charity debt-financed income require analysis. A deed to charity does not erase the loan, taxes, liens or environmental liabilities.
Specialized review requiredGift to a Wholly Charity-Owned LLC
A domestic disregarded single-member LLC wholly owned and controlled by a qualifying U.S. charity can receive qualifying deductible gifts under Notice 2012-52. This is not a personally owned King company or a mixed-owner venture. COCAS remains responsible for charitable reporting.
Specialized review requiredMission-Restricted Gift With an Alternate-Use Plan
Propose an affordable-housing or other charitable restriction, with a reviewed alternate-use or sale provision if the original project proves impossible. COCAS must accept the actual terms in writing and retain appropriate charitable discretion; this does not promise a benefit to a named individual.
Specialized review requiredCharity Sells an Accepted Property
A property that is unsuitable for direct use may be sold by COCAS to fund mission work. There is no general three-year holding mandate. Applicable Form 8282 reporting, gift restrictions, tax and conflict review still matter; no prearranged tax result is promised.
Important Legal & Tax Information
•COCAS does not determine the value of donated property or provide legal, tax, appraisal or financial advice. The availability and amount of any charitable deduction depend on the donor's circumstances, applicable law, property type, holding period, qualified appraisal and tax filing. Donors should consult independent legal, tax and financial professionals.
•Properties with mortgages, liens, taxes, tenants, environmental concerns or other obligations require additional review and may not be accepted.
•COCAS's signature on a tax form acknowledges receipt of property when applicable; it does not represent agreement with the donor's claimed value.
•Submitting an application creates no obligation for COCAS to accept the property and does not transfer title.
Documents Donors May Need
This list is educational, not advisory. COCAS does not prepare a donor's tax return, select a deduction amount, or act as the donor's appraiser.
- Contemporaneous written acknowledgment
- Form 8283 for applicable noncash contributions
- Qualified appraisal when required
- Deed and closing documents
- Tax advisor documentation
- Independent legal review
- Property basis and acquisition records
FAQ
Common questions
Does COCAS accept every property?
No. Every property must pass screening and due diligence.
Can I submit vacant land?
Yes, vacant land may be submitted for review.
Can I submit a mortgaged property?
Yes, an inquiry may be submitted, but the debt creates additional legal and financial review and acceptance is not guaranteed.
Can property have delinquent taxes or liens?
The property may still be submitted, but all obligations must be disclosed and reviewed.
Ready to start a property review?
Submit a secure inquiry and a member of our property team will follow up. All property-donation requests and questions are routed to cocas@cocas.org.