A rent roll
Lots, occupancy, lot rents and any park-owned homes.
Donate a mobile home park or manufactured housing community to charity
Manufactured housing specialists: (888) 228-7320
Donate a Mobile Home Park to Charity
A manufactured housing community is land, infrastructure and dozens of resident relationships all at once: lot rents, water and sewer systems, park-owned homes and state rules that protect residents. Real Estate with Causes reviews donated mobile home parks and manufactured housing communities nationwide. Resident leases transfer with the park, and we take over as owner from the recording date.
Tell us about the property
Every property gets a look. Name, phone and email are the only required fields.
Fully IRS Compliant
We Handle the Paperwork
Form 8283 Done Right
501(c)(3) Recognized Charity
Utilities decide a lot
Whether the park is on city water and sewer or runs its own well and septic or package plant is one of the biggest factors in its value. Private systems carry permits, testing and replacement costs that a buyer prices carefully.
Park-owned homes
Homes the park owns and rents out are personal property, separate from the land, and are handled separately in the gift.
Resident protections
Many states give residents notice rights, and some a right to purchase, when a park changes hands. We check what applies.
The tax side of donating a park
For a park held more than a year, the deduction is generally its appraised fair market value, limited to 30% of AGI with a five-year carryforward, and depreciation on infrastructure can reduce it.
Parks held in an LLC or partnership are donated by the entity. Your advisor will need the depreciation schedule and the entity’s tax treatment.
What to have ready when you call
Park owners usually track all of this already.
Utility details
City or private water and sewer, and any permits or recent test results.
Operating statements
Income and expenses for the past year or two.
Mobile home park donation questions, answered
Do the residents’ lot leases transfer? +
Yes. Leases stay in force with the new owner, and residents are notified under your state’s rules.
Do residents have a right to buy the park first? +
In some states they do, or they must receive notice before a transfer. We check your state’s requirements before the gift.
What about homes the park owns? +
Park-owned homes are personal property and are appraised and transferred separately from the land.
The park has its own septic system. Is that a problem? +
It is a factor we review closely, along with permits and testing history. It affects value, not whether we look.
Will you accept an RV park too? +
Yes, for review. RV parks are valued on their income and occupancy the same way.
We do not provide tax or legal advice. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Related guides
Tell us about the park and we will review it
Send the address, the number of lots and the utilities, and we will tell you plainly what a donation would look like.