If a landlord donates commercial space to a non-profit entity, can the forgone lease value be deducted from landlord&#39;s taxes?
<p>I could not find a tax or IRS stack exchange so I post here.  Where I live, there is much commercial real estate that is empty.  I would like to propose to the landlords to donate the space to a non-profit temporarily until the market demand picks up.  Can I propose such a tax advantage to the landlord?  Does such a provision exist in the tax code?</p>

<h2>No, there is no tax benefit to the landlord</h2>

<p>Only gifts of property can be receipted by the charity -  not services or loans of property.</p>

<p>See <a href="http://www.lexology.com/library/detail.aspx?g=7f940252-5177-4b48-82f3-c2db9dd7e5f4" rel="nofollow noreferrer">http://www.lexology.com/library/detail.aspx?g=7f940252-5177-4b48-82f3-c2db9dd7e5f4</a></p>

rental-property tax-law rent non-profit charity