I agree with Opus - While there has been some controversy in the past over this type deduction, the US Tax Court (in, fore example, Patel, 138 T.C. No. 23 (2012)) has pretty much cleared that there is no deduction allowed. Several reasons include that the owner had a benefit (getting rid of an unwanted building) and that the donation was not the contribution of a full interest, as the owner retained the land.
