Creative Strategies for Using Agricultural Assets in Your Charitable Giving

Aug 5, 2026

For many farmers, their land, equipment and livelihood have been the focus of their hard work, stewardship and commitment for most of their lives. Gifts of agriculture keep Iowa growing, providing an opportunity to continue a legacy of community support today and for generations to come.

Farmland

Through the Community Foundation of Greater Des Moines, farmland can be sold or retained to benefit the causes you care about. Depending on your situation, you may be able to avoid capital gains tax and receive a charitable deduction based on the fair market value of the land.

Grain

Making a gift of grain allows you to support the organizations and communities that mean the most to you, while you may enjoy the tax advantages of not claiming the sale of grain as income.

Farm Equipment

Farm equipment often represents a significant portion of a farm's value. If you own equipment that has been fully depreciated, it may provide a unique opportunity to make a charitable gift while maximizing tax advantages.

Business Ownership

You can meet your business succession and giving goals by gifting privately held stock. We can assist in selling the stock to the next generation of ownership or to a third party buyer.

Life Estate

A life estate allows you to donate your residence or farmland today while retaining the right to use the property and, if applicable, receive rental income for the rest of your lifetime. You'll create a future charitable gift while potentially receiving a charitable deduction today.

Charitable Remainder Trust