Gifts of Business Interests

How It Works:

  1. You give shares in a closely held corporation or an investment partnership to OLT. 
  2. OLT receives income distributions, and may sell the shares to a third party.

Benefits:

  • You receive gift credit and an immediate income tax deduction for the appraised value of the business interests, net of any other liabilities that may pertain to it.
  • You may be able to use a business interest to create a life-income arrangement, such as a flip unitrust.
  • You have the satisfaction of making a significant gift that benefits both you and OLT during your lifetime.
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For the education, enjoyment, and well-being of current and future generations, Orient Land Trust: 
promotes a positive clothing-optional experience at all properties including Valley View Hot Springs, Orient Mine and Everson Ranch;
preserves the viewshed, including land acquisition; 
protects natural, wild, agricultural, and historic resources, in the northern San Luis Valley.