Go Bird-Friendly; Earn a Tax Deduction

WIN-WIN-WIN

Bird-friendly design is easy to accomplish, 

but it is not free. By donating a bird-friendly building facade to our charity as a partial property interest, a donor can earn significant and otherwise unrealized tax deductions that potentially

far outweigh the cost of remediation.

Building facades, generally non-income portions of a property, are generally valued at between 20-30% of a building's assessed value, representing a significant financial resource. Minimal stewardship donations further add to the gains, and build better community relationships by funding what matters.

There are  a few steps to donating a building facade, which we list here to make things simpler.

OFFICIAL CHARITY ACKNOWLEDGMENT 

for Tax Deduction Purposes

1. Participants obtain written acknowledgment confirming that ZLI has certified and received the property
2. This secures income tax and other related tax deductions
3. Certified properties are publicly recognized, adding CSR Value and related benefits to the donor.

 BIRD-FRIENDLY BUILDINGS + STEWARDSHIP FUNDING

Certification Levels:

Platinum

ABC Threat Factor Rating = 1 

on all exterior facade surfaces

Gold

ABC Threat Factor Rating  2 ≤ x ≥ 5 

Silver

ABC Threat Factor Rating 6 ≤ x ≤ 10

Certified

ABC Threat Factor Rating 11 ≤ x ≥ 20

ZLI and ZLI's Save a Billion Birds! Campaign reserve the right to adjust its requirements at any time.

DONOR (s) provide a 

LETTER OF INTENT outlining:

1. Intent to donate the property
2. Donation terms and conditions
3. Legal description of the deeded property, including appraised value
4. Intent to meet Certification Level Stewardship Donation completed or DAF Arrangement requirements, based on: 

Platinum = 10% FMV

Gold = 15% FMV

Silver = 20% FMV

Certified = 25% FMV

 PROPERTY DEED for the FACADE

MUST INCLUDE:

1. Names of the donor 
2. Name of the donee (ZLI)
3. Legal description of deeded property, including appraised value
4. Statement that property is a gift
5. Date of transfer

NOTARIZATION: 

DONOR (s) must sign the Facade Property Deed 

in the presence of a notary public.

WITNESS SIGNATURES may be required depending on the state.

 IRS FORM 8283

1. Complete Section B of Form 8283 for non-cash charitable contributions.

  PROPERTY APPRAISAL

1. The IRS requires a donor supplied appraisal for contributions exceeding $5000.00
2. The appraisal must be conducted no more than 60 days before the transfer.

  TRANSFER TAX OR EXEMPTION DOCUMENTATION

1. Transaction tax exemption may be available, but additional paperwork might be required to secure this benefit
2. Refer to  Tax Professional for Guidance

 TITLE SEARCH OR ABSTRACT

1. Frees transfer from the risk of liens and/or encumbrances

 FILING and RECORDING

1. Donor files deed with the local county recorder or land registry office
2. Donor pays any recording fees (if not exempt)

 ADDITIONAL SUPPORTING DOCUMENTS

1. Mortgage release or lien satisfaction, if applicable 
2. Certificate of Insurance naming the charity as co-insured for the property
3. Maintenance Agreement, requiring donor to maintain facade in a state of good repair
4. Future Sale Agreement between donor and charity, to include facade in any future sale (after a minimum of five years) in exchange for FMV at the time of donation