Turn Real Estate Into Impact — How DSTs Unlock Smarter Charitable Giving

If you own appreciated real estate and want to give back, simplify your estate, or reduce your taxes, there’s a smarter path forward.

It’s called a Delaware Statutory Trust (DST)—and it’s quickly becoming the go-to solution for charitably-minded property owners who want to:

• Avoid capital gains tax

• Create passive income

• Leave a lasting legacy

• Support their church or cause—without complication

At Medalist Diversified REIT (NASDAQ: MDRR), we’ve built the OWN platform specifically to help real estate owners like you convert appreciated property into peace of mind.

The Problem: Real Estate Is Valuable… But Complicated to Give

Appreciated property is often your most valuable asset—and also your least liquid. When you want to sell or donate it, here’s what gets in the way:

• Big capital gains taxes

• No simple way to give part of it to charity

• Complex estate headaches for your heirs

• No liquidity for ministries or nonprofits that receive it

The Solution: OWN Your Legacy with a DST

We make it simple. Whether you’re selling, giving, or doing both, our OWN-GIVE™ strategy puts you in control.

Here’s how it works:

Step 1: You authorize us to sell the property

We handle the sale, clear the debt, and place proceeds into two DSTs:

• Debt-Free DST (OWN-GIVE™) ➤ You donate this portion to your favorite charity ➤ Charity receives income-producing REIT shares ➤ You receive a full charitable tax deduction now

• Leverage DST (OWN-YIELD™) ➤ You retain this portion for yourself or heirs ➤ You receive passive monthly income ➤ No capital gains tax triggered ➤ Optional step-up in basis at death

Real Results: A $2M Property Example

A donor owns a $2 million building and wants to give back without losing value.

• $1M goes into a debt-free DST, donated to their church → Charity receives ~$50,000/year in income → No property to manage, no debt, no delays

• $1M stays in a debt DST for the donor → Donor receives ~$50,000/year in passive income → No tax due on the sale → Retained wealth stays in the family

Result: $100,000/year in income working for both faith and family.

Why This Works — And Why It’s Different

Most charities can’t accept real estate easily. And most investors don’t know there’s a way to give and keep income at the same time.

That’s where Medalist and our OWN Platform change the game:

• Defer Capital Gains Tax — Sell appreciated property without immediate tax burden

• Create Lifetime Passive Income — Retain a portion via leveraged DST (OWN-YIELD™)

• Make a High-Impact Charitable Gift — Donate a debt-free DST interest (OWN-GIVE™)

• Receive Immediate Tax Deduction — Based on fair market value of the donated DST

• Simplify Your Estate — DSTs are easy to divide, transfer, and manage across generations

• Control Your Legacy — Blend family wealth planning and charitable impact

• Enjoy Liquidity Options — Charities receive REIT shares (liquid and flexible)

• Peace of Mind — Fully managed by Medalist, with IRS-compliant structures

You’ve Built the Wealth — Now Build the Legacy

Most donors wait too long—and lose control. But with the OWN Platform, you can act now, while the market is strong, tax laws are in your favor, and your giving has the power to do the most good.

This is your opportunity to:

• Turn property into a perpetual gift

• Gain income now, impact forever

• Leave your family a simple, clean estate

• Do it all without selling yourself short

Our Promise: We Handle Everything

You don’t need to form a trust, find buyers, or explain complex gifts to a nonprofit. We do it all for you—from property sale to DST setup to delivering shares to the charity.

You stay in control. You decide how much to give. You benefit now—and forever.

Ready to Talk?

Let’s walk through how your real estate can support the causes you love—and provide lifetime income and peace of mind for your family.

Ron Nielsen rnielsen@medalistreit.com