If you own an ecologically significant property that you would like to donate to a Canadian land conservation organization, the American Friends of Nature Conservancy of Canada, Inc. (AFNCC) may be able to help.
AFNCC can facilitate gifts of Canadian conservation lands by U.S. residents, conditional upon meeting certain criteria. AFNCC holds Prescribed Donee status under the Canadian Income Tax Act so that, in addition to qualifying for income tax deduction in the U.S., appropriate gifts will also be exempt from capital gains tax in Canada. (Note: the Canada Revenue Agency may require that a donor post security until the donor files a Canadian income tax return for the year in which the gift to AFNCC was made.)
The Board of Directors of AFNCC will determine how best to use and protect gifts of conservation lands. AFNCC may enter into stewardship agreements with Canadian conservation charities such as the Nature Conservancy of Canada and/or may transfer ownership of the land or interest in land when the AFNCC Board determines that to be the best option for a particular property.
For further information, please contact AFNCC.