Can I deduct charitable use of my property?
Updated: 1/21/2013
Article ID: IAS10010
A donation of the right to use your property, such as your home or car, is a donation of less than your entire interest in that property and is not deductible. Exceptions include donations of a remainder interest, qualified conservation contributions, charitable remainder or charitable lead trusts, pooled income funds and contributions where the charity receives an equal share of every right owned by the donor for the term of the donor’s ownership.