"Not-for-profit Rental Expenses"
You can no longer claim any miscellaneous itemized deductions.
Miscellaneous itemized deductions are those deductions that would have
been subject to the 2%-of-adjusted-gross-income limitation. You can
still claim certain expenses as itemized deductions on Schedule A (Form
1040).
See https://www.irs.gov/publications/p535#en_US_2018_publink1000208647
