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BENEFITS <br /> <br /> There are many benefits of a land donation for a new school/park site. First, a donated <br />tract of land will provide parks and recreation opportunities for many generations to come. <br />Secondly, a donated tract of land could stipulate the name of the school/park after the donor. <br />Thirdly, a donation of land would be a tax break from capital gains tax and other tax advantages. <br /> <br /> On March 23, 1995, the Cabarrus County Parks and Recreation Commission approved to <br />recommend to the Cabarrus County Board of Commissioners, if Mary L. Flowe Brown donates <br />the land to Cabarrus County Parks and Recreation, to name the school/park after her or any of her <br />relatives she so chooses. <br /> <br />7 <br /> <br /> <br />