Landowners who treasure their land but no longer want the responsibility of managing it may choose to donate their land outright to a land trust. The land trust takes on the responsibility of protecting the land for future generations. Donors permanently preserve their property and can receive substantial tax benefits. The gift triggers no capital gains tax. Individual donors can deduct the full market value of long-term property as a charitable deduction and may qualify for the state tax credit. The property is not included in the estate and the donor no longer incurs maintenance costs or property taxes.