Given the current real estate market, some owners are feeling more charitably inclined than they used to be. The thought crossing their minds is something along the lines of, “Well, if I can't sell it, maybe I can donate it and get some benefit through a tax deduction.” Some donations then proceed relatively smoothly — like the donation of an apartment building conveniently located near a university to use as a dorm or a lot adjacent to a school to expand its playground. The donations that ...

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