Gifts Tomorrow
Real Estate
Appreciated real estate such as a home, land, or commercial property may become a meaningful charitable gift when the asset fits the ministry’s acceptance guidelines and due diligence process. Some donors explore this option because it may provide a significant charitable deduction while also relieving them of ongoing management responsibilities. Because real estate gifts require careful review, they should always begin with a conversation.
Who is this for?
This option is generally best for donors with appreciated property who want to explore whether a charitable gift could support both stewardship goals and ministry impact.
Eligibility
Real estate gifts require advance coordination, due diligence, and may require board-level review before acceptance.
This might be right for you if:
- You own property that has appreciated substantially over time.
- You no longer want the management burden associated with a property.
- You want to explore whether a charitable transfer may be more efficient than a sale followed by a cash gift.
Why this gift?
How it may benefit you
Depending on the property and your situation, a real estate gift may:
- avoid capital gains tax on appreciation,
- create a charitable deduction based on qualified valuation, and
- remove ongoing property management, tax, or maintenance burdens.
Your advisors can help you evaluate how those benefits may apply in your circumstances.
How it helps the mission
If accepted, a real estate gift can unlock a significant ministry resource from a non-cash asset and turn it into support for Denison Ministries’ mission.
See the difference
| Sell & Give Cash | Donate Asset Directly | |
|---|---|---|
| Asset Value | $100,000 | $100,000 |
| Original Cost (Basis) | $40,000 | $40,000 |
| Capital Gain | $60,000 | $60,000 |
| Capital Gains Tax (20%) | $12,000 | $0 |
| Charitable Deduction | $100,000 | $100,000 |
| Net Tax Benefit (32% Bracket) | $20,000 | $44,000 |
| Total Benefit to Charity | $100,000 | $100,000 |
| Effective Cost to Donor | $80,000 | $56,000 |
How it works
-
1
Start with a conversation
Share the type of property and timing you are considering so we can discuss feasibility at a high level.
-
2
Involve your advisors
Legal, tax, and financial counsel should help evaluate the structure, valuation, and timing of the gift.
-
3
Complete due diligence
Denison may need environmental, title, valuation, and property information before making a decision.
-
4
Receive acceptance guidance
If the gift can move forward, we will walk through the transfer process and documentation with you.
Example
Tom and Linda purchased a vacation home for $40,000 that is now worth $100,000. By donating the property directly to Denison Ministries, they may avoid capital gains tax on the $60,000 gain and may receive a charitable deduction for the property’s fair market value, subject to appraisal and gift acceptance review.
Frequently asked questions
Ready to take the next step?
Contact us first. Real property gifts are reviewed carefully and may require board approval.
Real estate gifts often involve valuation, due diligence, and timing questions. We are happy to talk through those with you and your advisors.
Email: donors@denisonministries.org
EIN: 26-3191442
Denison Ministries does not provide legal, tax, or financial advice. Please consult your advisors. Gift acceptance is subject to Denison Ministries' Gift Acceptance Guidelines.