This is a shockingly misinformed article by the Washington Post on deconstruction appraisals and tax deduction. Very few professional appraisers in the building material reuse industry use this method. This article likely encouraging tax fraud.
If you are interested in information on how to have building material appraisals performed, and accurate tax documentation for you donation please contact:
ReUse Consulting or the Building Material Reuse Association
The Ivanova appraisal report documented that her donation had a fair market value of $131,500. The net amount of the donation represented a $51,000 tax benefit. The family received a substantial tax refund.
Source: Deconstruction of an old house can provide huge tax benefits for property owners – The Washington Post