22 Property-Giving & Project Pathways
Explore outright and partial gifts, sale-and-gift structures, planned giving, property access and development partnerships. These are review pathways—not a promise that every structure is offered, deductible or available for every property.
Gift
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.
Official guidance / underlying rulesGift
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.
Official guidance / underlying rulesSpecialized review requiredGift
Undivided 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.
Official guidance / underlying rulesSpecialized review requiredPart sale / part gift
Bargain-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.
Official guidance / underlying rulesSpecialized review requiredDebt-sensitive gift
Mortgaged 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.
Official guidance / underlying rulesSpecialized review requiredOwnership structure
Gift 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.
Official guidance / underlying rulesSpecialized review requiredRestricted gift
Mission-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.
Official guidance / underlying rulesSpecialized review requiredCharitable disposition
Charity 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.
Official guidance / underlying rulesCash gift
Owner Sells, Then Donates Cash
The owner controls the sale and contributes part or all of the proceeds. Sale taxes remain the owner’s responsibility. This can be simpler for an unsuitable property, but it is not tax-equivalent to giving appreciated real estate before a sale.
Official guidance / underlying rulesSplit-interest gift
Retained Life Estate in a Residence or Farm
A qualifying personal residence or farm can be transferred with a retained life estate and a charitable remainder. The deductible interest is not the entire unencumbered property value. Bare land does not automatically fit this exception.
Official guidance / underlying rulesSpecialized review requiredFuture / estate gift
Bequest, Estate or Trust Distribution
A will, trust or estate may name COCAS for a later property transfer. The fiduciary’s authority, estate documents, carrying costs and acceptance must be reviewed. A revocable future promise is not a completed present income-tax gift.
Official guidance / underlying rulesSpecialized review requiredSpecialist planned gift
Charitable Remainder Trust
A properly structured trust can pay designated noncharitable beneficiaries before the charitable remainder. Irrevocability, actuarial rules, debt, distribution taxation and independent administration matter. COCAS does not promise tax-free sale proceeds or a payout rate.
Official guidance / underlying rulesSpecialized review requiredSpecialist planned gift
Charitable Lead Trust
A donor’s adviser may evaluate a trust paying charity first with a later noncharitable remainder. Grantor status, deduction treatment, valuation and administration are specialized. This is an inquiry for independent trust counsel, not a COCAS-issued investment product.
Official guidance / underlying rulesSpecialized review requiredSpecialist planned gift
Gift Annuity Through a Qualified Provider
Explore only with a charity or provider able to meet applicable legal, reserve and administrative requirements. A gift can be exchanged for an approved annuity obligation. No COCAS annuity program, payout rate or guarantee is represented here.
Official guidance / underlying rulesSpecialized review requiredSponsor-mediated gift
Donor-Advised Fund Sponsor Coordination
An accepting sponsor may receive or liquidate a real-estate contribution, after which the donor recommends a grant to COCAS. The sponsor has legal control and its own acceptance rules, costs and restrictions. The same gift cannot be deducted again when the grant reaches COCAS.
Official guidance / underlying rulesSpecialized review requiredComplex noncash gift
LLC, Partnership or Company-Interest Gift
An owner may propose giving an entity interest rather than a deed. Transfer restrictions, valuation discounts, liabilities and unrelated business income can materially change the result. Entity wrapping does not eliminate tax or private-benefit review.
Official guidance / underlying rulesSpecialized review requiredComplex noncash gift
Land Contract or Installment-Note Gift
A gift of a seller-financing interest requires analysis of the contract, borrower rights, assignability, payment status and taxable disposition of installment obligations. Do not assume only future payments are taxable or that the note equals face value.
Official guidance / underlying rulesSpecialized review requiredAccess arrangement—not a rent-value deduction
Free or Below-Market Lease / Use License
Property use can help a program without transferring title. Donating the right to use real estate generally does not produce an income-tax deduction for the forgone rent. The lease still needs insurance, maintenance, permitted-use and termination terms.
Official guidance / underlying rulesSpecialized review requiredProject-control arrangement
Purchase Option or Predevelopment Access
An owner can discuss an option, inspection access or conditional commitment while feasibility is checked. Granting an option is not automatically a completed deductible property gift. Counsel determines closing mechanics, consideration and any later charitable component.
Official guidance / underlying rulesSpecialized review requiredPermanent conservation structure
Qualified Conservation Contribution
A qualifying conservation interest may support protected land, but it imposes real limits and is not a shortcut to unrestricted housing development. Qualified-holder, conservation-purpose, perpetuity, valuation and partnership rules apply. No syndicated deduction promise is made.
Official guidance / underlying rulesSpecialized review requiredProject structure—not an automatic gift
Nonprofit-Controlled Development Partnership
A documented venture may combine charitable land with independently valued capital and services. COCAS needs appropriate mission control and proportionate economics. Common ownership, donated land or a joint-venture label does not justify a free private ownership stake.
Official guidance / underlying rulesSpecialized review requiredCompanion funding—not a deed gift
Site-Work Gifts, Grants and Mission Financing
Independent cash gifts or grants can help cover surveys, utilities, septic, accessibility and other approved costs. USDA site-loan or foundation program-related financing may also be evaluated; loans are not grants, and no award or financing is committed.
Official guidance / underlying rulesSpecialized review requiredCOCAS decides gifts; KCREG may provide separately authorized review
COCAS retains the donor relationship, acceptance decision and charitable controls. King & Co. Real Estate Group is a related commercial real-estate partner, not the charitable recipient merely because it helps evaluate a property. Any sharing needs specific authorization; any compensated or ownership arrangement needs independent conflict, value and legal review. The source desk does not accept gifts, set deductions, approve fees or transfer title.
Forgone rent, an unexercised option and a project partnership are not automatically deductible gifts. Recent low purchase prices must be reconciled with any claimed valuation. Confirm current tax rules—including 2026 deduction floors and limits—with the donor’s adviser. All property inquiries remain directed to cocas@cocas.org.
- •We do not publish payout rates or promise guaranteed lifetime income.
- •We do not automatically generate legal agreements.
- •We do not calculate tax deductions or annuity payments.
- •Staff without authorization may not approve these structures.
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.