Tax Advantages

Oil and gas lease bonus payments and royalties are generally taxed as ordinary income.  If you sell your minerals, the income will likely be taxed at historically low long-term capital gains rates if you have owned the minerals for more than one year

When you sell real assets, you will typically pay much lower taxes than you do when receiving bonus or royalty income.  This will vary depending on your tax bracket.

Wanting to purchase real estate by using a 1031 exchange.