| What are the ways to make a lasting contribution to conservation? | Individual wishing to make financial donations to MHHC can be assured that these will be used to secure or maintain habitat lands in Manitoba. | Two examples of recent habitat donations are presented here. Stuart and Hilda Sexton decided to make an outright land donation, and transferred title of their island on Whitewater Lake to MHHC. By comparison, Don Sjoberg retained ownership of his land but donated a conservation agreement to permanently protect habitat on his property north of Minnedosa. Sextons Make Land Donation Sextons Island, a well-known landmark on Whitewater Lake, is now permanently protected as a wildlife habitat thanks to the overwhelming generosity of Stuart and Hilda Sexton. The island has been in the Sexton family since 1887. Cattle were herded across each spring for seasonal grazing. In dry years, cattle grazed the entire 220 acres and in wet times, the island shrunk, sometimes leaving as little as 45 acres above water. "The island has remained in a near natural state and is an extremely valuable wildlife habitat for birds, mammals, reptiles and amphibians," says Lorne Colpitts, chief executive officer of the Manitoba Habitat Heritage Corporation. "It has the potential to support 240 species of birds during nesting and migration." In the eyes of this one farm family, the habitat was seen as a valuable resource for wildlife and human enjoyment rather than as a nuisance and wasteland. The Sextons decision to give farmland back to nature reminds us all of the important role that private landowners play in conservation. They have made a major contribution to habitat conservation in southwestern Manitoba. Editorial in the Boissevain Recorder, August 18, 1999. Don Sjoberg Donates Conservation Agreement Since childhood, Don Sjoberg has always thought of the quarter section of land that he owns southeast of Erickson as a nature retreat and a place where he seeks solace from a busy world. "Originally the quarter-section of land was owned by my uncle," Sjoberg said. "I used to hunt on it as a kid, and my dad knew I was interested in it. My father bought it from my uncles estate and gave it to me." That was about 32 years ago. Now living in Winnipeg, Sjoberg has decided to permanently protect the property by donating a 130-acre conservation agreement to the Manitoba Habitat Heritage Corporation. Learning about conservation agreements at the MHHC booth at the Brandon Winter Fair, Sjobergs wife said, "Thats exactly what we want to do." The land is pretty much in its natural state and the Sjobergs wanted to ensure it stayed that way as much as possible. The land is mostly bush, a mixture of aspen and willow with some white spruce. Theres also an open water area that is home to a variety of plants and animals. Small, open meadows provide added diversity. Sjoberg has remained connected to this land, and his four children, who visited the property every summer when they were young, have also formed an attachment. He often returns for a fall visit, too. "I still love the feel of the hunt," Sjoberg said. "I enjoy just walking and observing the birds and stalking an animal. I may shoot one partridge if there is sufficient number, just to have a taste." Just in case his children or other future owners want to build a cabin there in the future, fourteen acres of the property were left out of the conservation agreement. Having protected his nature retreat since childhood, Don Sjoberg is happy knowing his property is now permanently protected, even when the land eventually changes hands. Adapted from a news story in the Brandon Sun, February 25, 2001. The following comparison will help you sort out the differences. | Different Approaches, Same Results
A Lasting Contribution To Conservation. | | Land Donation Landowners can donate land directly to The Manitoba Habitat Heritage Corporation. Title is transferred to MHHC. Landowners can also donate land through their will. Consider discussing this arrangement with other family members or your legal advisor so they know and understand your wishes. | Conservation Agreement A key feature of conservation agreements (CA) is the fact that ownership does not change. The CA only identifies the habitats on the property that are to remain protected. The land remains privately owned and can be used for agricultural or other uses, as long as the habitat remains protected. When a CA is signed* a caveat is placed on the land title. The habitat protection defined by the CA remains in place when the land changes hands. | | What are the tax implications? | | Land Donation The donor receives a tax receipt for the fair market value of the land. If the donation is through a will then the receipt goes to the estate. The receipt can be applied to your federal income tax credits From a tax standpoint, donated land is treated as if it is sold, meaning that capital gains are calculated and declared. A reduced rate is applied on the capital gains of donated ecologically sensitive lands (link to EC website). | Conservation Agreements A CA is viewed as a charitable gift when it is donated in perpetuity. A tax receipt is issued for the fair market value of the CA and may be applied to federal income tax. Capital gains associated with the CA donations need to be calculated and applied to your tax return. | | What are the costs to the landowner? | | Land Donation MHHC pays legal and administrative costs involved in the transaction. This includes a certified land appraisal to determine the fair market value. MHHC cannot be responsible for clearing the title of liens, back taxes or other debts. Transferring a parcel of land thats not already described on a land title may require a legal survey and a zoning variance. If you are considering such a donation, you are encouraged to discuss the details with MHHC. | Conservation Agreement MHHC assumes all costs for the CA appraisal as well as responsibility for processing and registering the CA caveat on the land title. | | Who controls access? Determines other uses? Pays the property taxes? | | Land Donation MHHC generally permits non-motorized public access to land it owns. Agricultural uses that can assist with habitat management, such as limited haying or grazing, may also be allowed. The land remains on municipal tax rolls and MHHC assumes responsibility for paying the taxes. | Conservation Agreements The landowner retains title to the land, controls access and may continue to use the land as before, under the terms of the agreement. The landowner continues to be responsible for the property taxes. | *The Conservation Agreements Act in Manitoba includes MHHC among several public and private, not-for-profit organizations as eligible holders of conservation agreements. MHHC can provide a list of eligible CA holders in Manitoba. |