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Gift illustration


Complete gift description


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Gift example



Charitable Bargain Sales
(Gift illustration)

How it works

You sell your residence or other property to National Parks Conservation Association for a price below the appraised market value, resulting in a transaction that is part charitable gift and part sale.

NPCA may use the property, but usually elects to sell it and use the proceeds of the sale for the gift purposes you specified.


  • You receive an immediate income tax deduction for the appraised market value of the portion of the property you donated.
  • You pay no capital gains tax on the donated portion of the property.
  • You use cash from the sale portion to retire a mortgage or purchase other property.
  • You have the satisfaction of making a significant gift to NPCA during your lifetime.

For more information

Email us, complete the personal illustration form, or call us toll free at 1.877.468.5775 so that we can assist you through every step of the process.