Any cruise or management plan
A recent cruise speeds up the appraisal considerably.
Timberland holds its value in two places at once: the land and the trees standing on it. Real Estate with Causes accepts donated timberland nationwide, from managed pine plantations in the South to mixed hardwood woodlots in the Northeast and Midwest. The standing timber is part of the gift and part of the appraisal, and a forester’s cruise can add real value to the deduction.
Every property gets a look. Name, phone and email are the only required fields.
A qualified appraisal of timberland needs to account for the standing timber, usually based on a cruise by a consulting forester that estimates volume and species. Merchantable timber can be worth more than the land beneath it.
Land cut in the last few years is valued mostly as land and young growth. That is still a gift we review.
If a logger has cutting rights under a contract, the contract travels with the land. Send it to us.


If you donate the land but reserve the right to cut the timber, the gift is a partial interest and generally does not qualify for a deduction. The clean route is to donate the land and timber together.
For timberland held more than a year, the deduction is generally fair market value, limited to 30% of AGI with a five-year carryforward. Timber income you have reported in the past and any depletion taken should be reviewed with your advisor.
Forestry paperwork helps value the gift.
A recent cruise speeds up the appraisal considerably.
When the stand was last cut, and whether it was thinned or clear-cut.
Cutting rights, stumpage agreements or hunting leases on the tract.
Yes, if it is donated with the land. The appraisal should value the land and the standing timber together, usually with a forester’s cruise.
You can, but then the timber income is yours and taxable, and the deduction is only for the cut-over land. Donating before harvest keeps the timber in the gift.
Yes. The contract usually binds the new owner. Send it to us and we will look at how it affects the value and the timing.
Many states tax forest land at a reduced rate under a current-use or forest program. Some programs impose a rollback tax if the land leaves the program. We check what applies before the transfer.
Most donated timberland is sold, with or without the timber, and the net proceeds fund our charitable programs.
We do not provide tax or legal advice. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Send the county, the acreage and when it was last cut, and we will tell you plainly what a donation would look like.