That makes sense, because why would a charity want to be disposing of land? That possibly creates other issues if they're the ones disposing of it.
How do you square this with the taxpayer who makes donations but who doesn't have land? When you look at a situation where...because a taxpayer has donated land, he's avoiding capital gains exemption. If I'm a taxpayer who makes a wage of $1 and I'm going to pay charity, well, then I'm not getting that tax-exempted. So how do you appease those who say you're giving unfair advantage to people donating land versus people donating cash?