All taxpayers must electronically file their capital gains excise tax returns, along with a copy of their federal tax return and all required documentation. Similar to conservation easement donations, fee land donations may qualify as tax-deductible charitable donations.Form 8283 has two sections. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases. This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. Our 501c3 nonprofit accepts property donations throughout the entire state of Washington. Donate a house, land, commercial property and more.