How to Obtain Donated Office Space

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Partial Interest in Property

Generally, you cannot deduct a charitable contribution of less than your entire interest in property.

Right to use property

A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible.

(Although you might not be able to deduct the use of a home office when located there, the fair market value of the space should still be listed as a gift-in-kind on our 990.)

Example 1: You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Since you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution.

Example 2: Mandy White owns a vacation home at the beach that she sometimes rents to others. For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Mandy cannot claim a deduction because of the partial interest rule. Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. See Contributions From Which You Benefit, earlier.


You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following listed items.

  • A remainder interest in your personal home or farm. A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property.

Example: You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death.

  • An undivided part of your entire interest. This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. But see Fractional Interest in Tangible Personal Property, later.

Example: You contribute voting stock to a qualified organization but keep the right to vote the stock. The right to vote is a substantial right in the stock. You have not contributed an undivided part of your entire interest and cannot deduct your contribution.

  • A partial interest that would be deductible if transferred to certain types of trusts.
  • A qualified conservation contribution (defined later).

For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561.

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