Mann Case Sets Precedent For Building Material Reuse Tax Charitable Valuation

The recipient not-for profit is responsible for providing the final inventory, but it is good practice for donors to keep their own records and photographs.  If you are donating a “whole house” the house will be relocated off your property.  Otherwise you are donating pieces of the house.  Material destroyed in the deconstruction is not part of what you get credit for in valuing your deduction.