How We Protect Our Buyers' Value and Time
~ quality credit that withstands scrutiny ~

• Our credit comes from conservation easements held by Virginia Outdoors Foundation or other legitimate organizations, and we scrutinize every appraisal for proper methodology. Full Circle declines to represent any conservation easement and its tax credit which fails to meet our standards. In 20 years, no tax credit sold by us has been challenged.

• Donors provide indemnification for buyers.

• We work with your situation, consult with your tax preparer if desired, provide the documents and handle the process, contact the Virginia Department of Taxation as needed on your behalf and provide you with verifying documentation for your records.

• We stay available to you throughout the year.

• We maintain your file for at least 5 years after a purchase.

For New Buyers

What It Means To You: Lower State Tax Bills

As an individual or business Virginia income taxpayer, you may cover your total State tax liability with "land preservation tax credit" and you can purchase that credit through Full Circle at a discount to face value.

When you purchase this tax credit, you first cover your taxes with less out-of-pocket cash plus you help landowners take the step of giving up dense development rights, and therefore financial value, in order to conserve their working landscapes with public benefit.

For the buyer, it can be as simple as contacting us to discuss how much credit you should buy and we'll send your contract. We are also glad to provide more extensive information or meet with you and/or your accountant.

Tax credit must be transferred into your tax account by December 31 of each year. We strongly encourage you to contact us early in the year to secure credit as there is a finite amount each year in the State.

Reduce your tax bite while
supporting working landscapes!

How It Works

1. "Open space" (working landscapes) meeting Virginia's public conservation criteria is retired from development in perpetuity by landowner's choice.

2. Landowner receives a portion of his lost value in Virginia State Income Tax Credit.

3. Landowners who cannot use all the credit themselves offer surplus credit at a discount as incentive for purchase by other Virginia taxpayers.

4. Any Virginia income taxpayer (individual or business) buys credit at a discount. As an example only, you might pay $880 for a $1000 tax credit, a 12% savings. Rates vary with the market and time of year.