donation of property

[spanel]

Client wants to donate a house to a church. (approx $20000) The Church will then give said property to a family in need. Will my client be able to deduct said house? If so, at what value? FMV?

This property has not been used in a business or depreciated.

Thanks

Chris

[mactoolsix]

Yes, FMV - must get an appraisal.

https://www.irs.gov/publications/p561/ar02.html#d0e1059

[taxea]

Yes, FMV - must get an appraisal.

https://www.irs.gov/publications/p561/ar02.html#d0e1059

and donor cannot name family