biblelady
New Member

Donated vacant house for fire/burn training purposes - can we deduct an appropriate amount as a donation for use of training fire personnel?

We donated a vacant house for fire/burn training purposes.  Can we deduct an appropriate amount as a donation for use of fire personnel to train? 

Several fire departments participated over 8 weeks time.  I'm thinking about 400 man hours of training use.  If they had to pay for the use of a structure for training, I believe it might cost $50 per man hour.  Is this acceptable?