Tax Question: Charitable donation to fire dept. if house was going to be torn down anyway?

[Cheryl C.]

Years ago, I read that you could donate a house (structure only) to the fire department to practice on, wrecking it in the process. The charitable donation was the value of the structure. I believe that I read that the IRS is no longer allowing these "donations" because the taxpayor was going to knock the house down anyway. Any of you all have info on this?