| donation |
Donations of land or interests in land (easement) can be made by a landowner to the public agency or private nonprofit organization. This may allow the donor to claim federal and state income tax advantages, remove donated value from capital gains, and reduce potential estate taxes. Donation of an easement routinely reduces the donor's property taxes in proportion to the easement's value.
출처: www.enr.state.nc.us/conservationtaxcredit/pages/gl...
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| donation |
Cash voluntarily provided to the Forest Service when such transfer is made without any consideration. (See Gift.)
출처: www.partnershipresourcecenter.org/resources/partne...
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