I also don't think that any respectable farmer would pay $8,000.00 per year to use the land as a dump, considering farmers are renting the land to make money. 3.

I mean this in the up most respectable way. 

I probably should have taken more time to explain.In any case, I really respect that you are using your business to help people.  

In addition, if you are self-employed with no full-time employees you may wish to consider opening a Solo 401k instead of a self-directed IRA as it has several advantages over an IRA LLC such as much higher contribution limits, direct checkbook control (i.e. no need to have the account at a specialty trust company), ability to take a 401k loan, exclusion from unrelated debt finance income tax with respect to investment in real estate acquired with non-recourse financing, etc.In addition, please note if you purchase debt-financed real estate with your IRA, unrelated debt finance income tax should apply to the income attributable to debt-financed real estate held by your IRA.

It seems we need to generate some cap gain, whether that be ST cap gain, LT cap gain (including 1231 gain), 1250 gain, or collectibles gain...doesn't matter.Sure, we can find a hedge fund that will stuff him with gain, as a previous poster mentioned, but the underlying economics of the investment need to follow the allocations if they're to be respected for income tax purposes, which should be noted, even if it isn't an issue. 

UCLA’s forecast, a widely watched and respected report is now in its 69th year.

On top of the difficulty, it is rare to find an appropriate parcel of land that has the proper zoning or would gain favor from the municipality with respect to re-zoning. 

Respectfully.

I dont want money, i just want him to understand, its not free so  he respects the week iam offering him. 

@Greg Dickerson hit all the right points, location being the largest factor in respect to cost.