Who can I donate open space to?

There are a number of recipients of open space that would qualify for potential federal income tax benefits including the Town of Windsor, the Windsor Land Trust, the State of Connecticut  and other appropriate Internal Revenue Code 501(c)(3) organizations.

Not every organization is appropriate for all open space donations.  If the public is invited to use the land for active recreation, the Town of Windsor or State of Connecticut are the most appropriate recipients.  If recreation is limited to passive activities such as hiking or fishing, the Windsor Land Trust might also be a good recipient.  The Audubon Society, Ducks Unlimited, and similar Internal Revenue Code 501(c)(3) organizations are probably not appropriate recipients of open space unless there is no public access and the property will not require supervision over time, since these organizations do not always have local representation that can provide good stewardship of the land.