About Gifts of Real Estate

Gifts of Real Estate

Donating appreciated real estate—such as a primary residence, vacation property, undeveloped land, farmland, ranch, or commercial property—can be a meaningful way to support the Maritime Museum of San Diego while potentially providing significant tax benefits.

Benefits of gifts of real estate

  • Avoid paying capital gains tax on the sale of appreciated real estate.
  • Receive a charitable income tax deduction based on the value of the gift.

How to make a gift of real estate

Real estate may be gifted to the Maritime Museum of San Diego by executing a deed that transfers ownership of part or all of the property. Gifts are generally based on the property’s fair market value, which must be established by an independent appraisal.

The Maritime Museum Association of San Diego is an exempt organization as described in sections 501(c)(3) of the Internal Revenue Code, Federal ID# 95-2130325.