4.7 Land and Buildings

4.7.1 Value of Real Estate Gifts 4.7.2 Mortgage or Debt 4.7.3 Environmental Issues 4.7.4 Gift of Personal Residence or Farm 4.7.5 Charitable Remainder Trusts 4.7.6 Gift Annuity, Lead Trust and PIF 4.7.7 Oil, Gas and Mineral Interests