Selling a property to donate and how it affects taxes

[Ching Cheung]

Hello, we're looking to sell a property we've had for roughly 15 years and are trying to figure out what is the best way to approach this. Known options are to 1031 into another building and donate to a church/temple. or is it better to just sale the property and donate the proceeds to offset the capital gaines taxes? im guessing we'd still have to pay the depreciation recapture? 

im concerned about if we 1031 and donate to a church we may still be held liabile in case the church can't continue making payments in the future? I believe the loan will be made in our LLC and another partner but title will be to church.

Is there another way around this? maybe cost segregation on a new recent acquired property last year to offset capital gains on the sale of this property? any advice is appreciated. thanks in advance

[Dave Foster]

@Ching Cheung, Look into a Charitable Remainder Trust