Real Property

Bulk operations
Rated
9 Aug 2012 | Real Property | National Publication | Case study

Family homes and/or vacation homes can become associated with happy times and precious family memories. Some families want to keep the home in the family for future generations to enjoy. In this case study and accompanying ...

4
11 May 2009 | Real Property | National Publication | Article | 10 comments

Development offices and non-profit organizations of all sizes and shapes are taking a closer look at real estate gifts and the transforming impact these gifts can have on their organization. The largely untapped potential of charitable real estate gifts is becoming...

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Planned Giving for the Affluent Homeowner

What happens after the kids have flown the coop and Mom and Dad are left with a large home and an even larger potential capital gains tax on sale? In this article, PGDC Editor-in-Chief Marc D. Hoffman reviews the capital gains tax rules that accompany sales of...

5
9 Apr 2009 | Real Property | National Publication | Technical Report

Contributions of real property represent one of the most complicated yet rewarding opportunities in charitable gift planning. This discussion reviews various types of real property, how it is owned, income tax considerations regarding transfers to charity, factors...

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In this article from Leimberg Information Services, New York attorney Conrad Teitell is ringing an alarm bell about a major charitable deduction benefit that may be lost thanks to a few greedy tax promoters, donors, and complicit charities who are conspiring to grossly...
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21 Apr 2005 | Real Property | National Publication | News story
The Land Trust Alliance has proposed a voluntary accreditation program and a program of training and technical assistance to ensure the credibility of land trusts, which have been criticized by the IRS and Congress because of improper tax breaks for donations of...
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A postmortem qualified conservation easement yields significant tax savings, and can provide a lasting legacy for the decedent and his heirs. In this article, Rhode Island attorney Robert G. Petix, Jr. analyzes the rules applicable to such easements, and shows...

5
2 May 2001 | Real Property | National Publication | Article | 2 comments

It has been said that one should always look a "gift-house" in the mouth … well, something like that. In this edition of Gift Planner's Digest, Laura H. Peebles from the national office of Deloitte & Touche reviews the tax issues that surround charitable gifts...

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On October 22, 1999, the PGDC published a yet-to-be-released private letter ruling involving the use of a partnership and a REIT to facilitate transfers of debt-encumbered property to charitable remainder trusts. In this edition of Planned Giving Online, PGDC...

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What category of asset is located on 945,000,000 acres throughout the United States with an estimated value of $687,432,000,000? In this edition of Gift Planner's Digest, University of Idaho Director of Gift Planning, Ed McBride offers some helpful tips on dealing with...
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Studies show that over 30 percent of the assets of wealthy individuals are comprised of real property. In this edition of Gift Planner's Digest, Dr. Bruce Bigelow reviews the many opportunities that exist for charitable gifts of real estate, and how planned giving...
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Define: Real Property

Real property is generally defined as land and the structures that are permanently affixed to it. Examples of real property include raw land; residential property; property held for investment such as apartments, office buildings, and shopping centers; commercial property used in the taxpayer's business such as industrial property, motels and hotels, recreational parks, mobile home and RV parks; and agricultural property used for the production of crops or livestock.

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