What the document actually conveys
A recorded deed, an easement, a lease, a membership certificate and a right of interment all transfer differently. Send us what you have and we will read it before anything else happens.
Unusual real property interests: slips, pads, easements, rights and micro-units
Unique asset specialists: (888) 228-7320
Unique Real Property Assets You Can Donate
Not every piece of real property is a house or a lot. A boat slip, a hangar unit, a billboard easement, a grazing right, a cemetery plot, a parcel nobody can build on: these are real property interests, and a charity can accept them. Most people holding one have already found that the usual sale channels are not built for it. Tell us what the document says and we will review it.
Tell us about the interest
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
Three things make an unusual interest workable
Whether the asset is a dock, a hangar or a strip of land behind a billboard, the same three questions decide how the gift is structured. None of them is about what the thing is called.
Who else has to agree
Marina and resort associations, airport authorities, cemetery boards and ground lessors often hold a consent or a right of first refusal. That step is normal and we handle the correspondence.
How it gets appraised
Thin markets are the rule with these assets, so the appraiser's comparable sales work is the whole exercise. Above $5,000 the IRS wants a qualified appraisal and Form 8283 Section B, and the appraisal is the donor's to commission.
Twelve kinds of property people do not realize they can give
Each one has its own guide covering what transfers, who has to sign off and how the deduction is substantiated. If yours is not on this list, it is still worth a call.
Marinas, Boat Slips and Dock Rights
Deeded slips, dockominium units, mooring rights, dry-stack storage and whole or partial marina interests.
RV Pads, Campsites and Stall Rights
Individually deeded RV sites, campground lots and membership parcels, equestrian stalls and paddock rights.
Hangar Condos and Airstrip Rights
Deeded hangar units at public and private fields, and transferable landing or access rights.
Billboard, Cell Tower and Utility Easements
Billboard pads, telecom ground leases, utility and pipeline easements, rail spur rights.
Storage and Parking Condominiums
Individually deeded warehouse and storage units, and deeded parking spaces in urban buildings.
Land You Cannot Build On
Unbuildable and landlocked parcels, floodplain, wetland and marsh, mitigation bank land, dune easements, coastal setback strips.
Timber, Grazing, Water and Hunting Rights
Timber rights, surface-only ownership where the minerals are severed, grazing permits, irrigation shares, recreational leases.
Air, Rooftop and Subsurface Rights
Transferable development rights above a building, rooftop space for solar or telecom, tunnel and utility rights below, alleyway and access strips.
Hotel Condos, Cabanas and Ski Units
Individually owned hotel rooms and suites, deeded beach and pool cabanas, ski lockers and slope-access micro-parcels.
Cemetery Plots and Burial Rights
Unused plots, crypts and niches, usually held as a right of interment rather than a deed to the ground itself.
Foreign Leasehold and Concession Property
Property abroad you hold on a long lease or concession rather than in fee, including Costa Rican maritime concessions and Mexican coastal trusts.
Timeshare Weeks and Fractional Interests
Deeded weeks, points memberships and fractional shares in a residence club. Already covered in its own guide.
Questions about donating an unusual property interest
Is a right or an easement really real property for tax purposes?+
In many cases yes. A permanent easement, a severed mineral or timber right and a deeded slip are all interests in real property, and a gift of one is generally treated as a gift of real property rather than of a personal asset. The document controls, which is why we read it first. A membership that gives you use but conveys no interest in the land is a different animal, and we will tell you which one you are holding.
My association says the interest can only be transferred to another member. What then?+
That restriction is common with marinas, resort clubs and some campgrounds. Sometimes the association will waive it, sometimes it will accept the charity as a member, and sometimes the practical route is a sale to an approved buyer with a cash gift of the proceeds, receipted in the ordinary way. All three happen.
How is something with almost no market appraised?+
By an appraiser who works in that niche and can find the few comparable transfers that exist. Thin markets do not prevent an appraisal; they make the appraiser choice matter. The appraisal is the donor’s expense and the donor’s choice, which is what makes it qualified under the IRS rules.
I owe dues, assessments or back rent on it. Is that the end of it?+
No. It is a number in the review, the same as back taxes on a house. What matters is the balance set against what the interest can realistically be sold for. Tell us the figure rather than leaving it out.
What if I am not sure what I own?+
Common, and not a problem. People inherit a certificate for a campsite or a plot with no idea what it conveys. Send a photograph of the document and the name of the association, authority or cemetery, and working out what it is becomes our job.
We do not provide tax or legal advice. Deduction outcomes depend on holding period, property type, use and a qualified appraisal. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Tell us what you hold and we will review it
A photograph of the document is usually enough to start.