Deconstruction or Demo?

[Mark Caragio]

I am in the process of subdividing a lot and building 2 new homes.  It was brought to my attention that deconstruction could more than pay for itself with the tax deduction.  But this is $30k more expensive than demoing.  If I model this with tax software as a donation it does more than pay for it, but my builder just told me that for a spec home that I immediately sell after construction, the deconstruction benefit only changes the basis on the sale and won't be as beneficial as a donation deduction.

I do plan to have a CPA do the taxes for this project next year, but don't have a CPA now and don't have the time to find one before the project starts.

So, deconstruct or demolish?