Donation by Will

Gifts of land and conservation easements can be made to Aspetuck Land Trust by Last Will and Testament. While testamentary gifts do not result in a charitable contribution for income tax purposes, they can dramatically reduce the estate tax liability faced by the next generation and also guarantee that the property is maintained as the donor requests. To ensure that the land trust understands your wishes for the land and that it is appropriate for preservation or some other use, we ask that you contact us during the planning process.

Tax Advantage
Removing the land from your estate reduces the estate or inheritance taxes. However, you will still be responsible for paying real estate and income taxes for the entire property during your lifetime.

Source: http://guilfordlandtrust.org/wordpress/about/how-can-you-protect-your-land & http://www.monmouthconservation.org/-html-pages/preserv-opt.html