Selling Vacant Land At A Loss (NY)

Hello!

My husband and I purchased a piece of urban vacant land for $36,000 in 2022. To date we’re about $45,000 into the property after closing and carrying costs. We still have about $18k financed. Full market value is $43,860 per the city website.

We’re considering selling the property to a non-profit and are discussing the possibility of a loss. Curious if there are any tax credits to be had.

Nothing set in stone yet so not trying to burden a CPA during tax season. Most resources I can find online relate to single family homes/primary residence or investment properties so any input is appreciated. Thanks in advance!