Can you deduct the unreimbursed cost of documents and filing fees (eg for new deed) for donations of land?

[mestheone]

My father (who passed away in 2020, so I'm doing his taxes!) donated 7 acres of his total of 10 acres of land to the adjoining Audubon Society this calendar year. A necessary part of that included a new survey plan showing the split of the land, as well recording and filing fees for his new deed (the part of the land he kept was also where his primary home is located). Are those costs deductible? If so, are they considered a cash donation, or where would I input those costs in Turbotax?

TIA

[MaryK4]

You would use the survey and recording fees as adjustments to basis when determining the value of the donation,  You do not have to enter in TurboTax, but keep the record of calculations with the tax records in case of audit.

[mestheone]

It wouldn't be a "charitable contribution [of] any unreimbursed out-of-pocket expenses" as listed in IRS pub 526? Why or why not, please?

[JohnB5677]

The description of your question was not complete.  However, I have inferred that you donated property or land to a charitable organization, and you want to know if there are additional expenses that you can deduct.

Similar to the sale of a property certain other expenses can de included in the cost basis.  These expenses would be added to the value of the charitable donation,

These items are:

• Tax stamps,
• Attorney fees,
• Title insurance,
• Title search and
• Document preparation fees.

If this was not your question, please submit a clarification.