be responsible and protect ecological environment, GETTY
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.
Source: Mann Case Sets Precedent For Building Material Reuse Tax Charitable Valuation
The IRS now maintains that the Manns are not entitled under § 170 to either the original $675,000 fair market value deduction or the amended $313,353 deconstructed value deduction. The IRS asserts that in donating the value of the House, the Manns donated only a part of their interest in the Property, and that such partial-interest donations are impermissible under § 170. In opposition, the Manns assert that they had a discrete interest in the House that could be and was properly and separately donated purs
Source: Tax News – Bills / Cases / IRS