How It Works

1. Transfer title of property to The Ringling
2. Receive income-tax deduction for fair-market value of property
3. The Ringling may use or sell the property

Benefits

• Income-tax deduction for fair-market value of property based on qualified appraisal
• Avoid capital-gain tax on appreciation in value of the real estate
• Relieved of details of selling property
• Significant gift to The Ringling