Can I deduct the amount my timeshare would have rented for if I donated it to a charity?

[brodzike]

I have been told by some that only the portion of the maintenance fee that was for taxes can be deducted which is only 150 dollars

[Marketstar · Accepted solution]

No, the IRS does not allow a deduction for rent or other income not received.

For a timeshare, only mortgage interest and property taxes are deductible.

To be deductible, the loan must be secured by the property.

Maintenance and other assessments are not deductible