Helping people protect the local wild and scenic places they care most about.

On rare occasions, SWMLC may buy land.  Such cases would involve land that has truly outstanding conservation values and from which the owner must have a monetary return.

In a bargain sale, the land is sold at less than market value.  A bargain sale combines the income-producing benefit of a sale with the tax-reducing benefit of a donation.  The difference between the land's appraised fair market value and its sale price is considered a charitable donation and can be claimed as an income tax deduction.  As the property is not sold at full value, capital gains taxes may also be reduced.

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