Turn Real Estate Into
Lasting Kingdom Impact
A home, land, farm, rental property, or other real estate can become a meaningful gift that helps advance the gospel — and, in the right circumstances, may offer valuable tax advantages.
An initial conversation does not obligate you to make a gift.
A gift that can do more.
For some donors, real estate offers an opportunity to turn a valuable asset into meaningful ministry impact while potentially receiving financial or tax benefits.
Put an appreciated asset to work for ministry
Instead of simply selling property and then making a cash gift, donating qualifying real estate directly may allow more of its value to support the work of The Alliance.
Potential capital-gain tax advantages
When appreciated property is donated directly to charity before a sale has been arranged, a donor may avoid recognizing some or all of the capital gain that otherwise could result from selling the donated property.
Potential charitable income-tax deduction
A qualifying gift may also result in a charitable deduction, subject to applicable tax rules, deduction limitations, appraisal requirements, and the donor's individual circumstances.
Create lasting Kingdom impact
Property that has been part of your story can become a resource that helps advance gospel ministry for years to come.
Many types of real estate may be considered.
A gift of real estate may be worth exploring if you own property that has appreciated in value, no longer fits your needs, or has become difficult to manage.
If you are considering giving appreciated real estate, contact The Alliance before signing a sale agreement or otherwise committing to a sale. The timing and structure of the transaction can affect its tax treatment.
A thoughtful process, step by step.
Gifts of real estate require more review than a typical cash gift. Our team can help you understand the process and coordinate with your professional advisors.
Start with a conversation
Tell us about the property you are considering before arranging a sale. We'll help you understand what information is needed for an initial review.
We review the property
The Alliance reviews proposed real-estate gifts before acceptance. That review may consider ownership, debt, marketability, environmental matters, carrying costs, restrictions, and other relevant factors.
Complete your professional review
Your attorney, tax advisor, and, when applicable, qualified appraiser can help determine the legal and tax consequences of the proposed gift for your particular circumstances.
Transfer the property
If the gift is accepted, ownership is transferred through the appropriate legal documents. Your advisors and The Alliance can coordinate on the required steps.
Your gift advances ministry
The value of the accepted gift can support the charitable purposes established with The Alliance and help extend gospel ministry around the world.
Real estate gifts require individual review.
Every property and every donor's situation is different. These are some of the issues that may need to be considered.
Mortgages and other debt
The Alliance generally prefers real estate that is free of debt. If your property has a mortgage, lien, or other obligation, please contact us before beginning the gift process. Debt can create additional legal and tax considerations.
Qualified appraisals
Donors who intend to claim a charitable deduction for certain gifts of real estate may need a qualified appraisal completed within the timeframe required by the IRS. Your tax advisor should guide you regarding appraisal and reporting requirements.
Joint or entity ownership
Property owned jointly, through a partnership, LLC, corporation, trust, or another entity may involve additional requirements. Ownership should be reviewed before a gift is initiated.
Rental or business property
Gifts of rental, investment, or business real estate can involve additional considerations, including depreciation and the property's prior use. These situations deserve individualized professional tax advice.
A property with a story can help write a new one.
What if a place that has been part of your story could become part of someone else's eternity?
A home may represent a lifetime of work. A farm may carry generations of family history. An investment property may reflect decades of careful stewardship.
For some Alliance donors, giving real estate becomes a way to turn those resources into something that reaches far beyond the property itself — helping send workers, strengthen churches, and take the good news of Jesus to people who have little or no access to the gospel.
The property may change hands. Its Kingdom impact can continue.
Wondering if your property could be a fit?
You don't need to have everything figured out. Tell us a little about the property you're considering, and our team can help you understand the Alliance's gift-acceptance process and the questions you may want to discuss with your professional advisors.
Or call (800) 485-8979
An initial conversation does not obligate you to make a gift.
Important information: The information on this page is provided for general educational purposes and is not intended as legal, tax, financial, or investment advice. Tax treatment depends on your individual circumstances and applicable law. Please consult your attorney, tax advisor, financial advisor, and other professional advisors before making a gift of real estate. All gifts of real estate are subject to review and acceptance by The Christian and Missionary Alliance.