Is this a bookkeeping question? A donates money to B, a Non-Profit that helps move an endangered species off of my property. In exchange for this money, B also arranges for A to now be able to grow grapes on land that previously had restrictions on it because that damn bird was around.

How do I book the $77,000 cash payment and what is the offsetting entry? 

Is this sorta what you are looking for?