To be eligible to take a home office deduction, it must be used in connection with a trade or business. Employees are not eligible to take a deduction for a home office. If your husband was self-employed, he was eligible for the deduction (if he otherwise qualified). If he was an employee he was not eligible.
There is no deduction for allowing a foundation or charity to use your home (or any other property).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
