If it were, there wouldn't be any corporate donations to charity, just as one example.

I had planned to put the building into a non-profit because we intend to use it for retreats and community space and would like to avoid the realestate taxes as well as accept donations and grants for the restoration of the church. 

Or would it be more attractive to donate the same amount of money directly towards the non-profit on good faith? 

And I'm glad the federal government (as well as representatives from other states who have actually taken the time to make a fund and raise money for Texans) has stepped in: https://thehill.com/homenews/a...I'm amazed how others from other states are donating and helping all of us Texans.

I would like to set up a matching donation program for my employees and agents.

If you want to run a charity, charge people market rate and then donate $30,000 to a charity that helps people that are really in need.When people are that far below market rate, I don't even give them the choice of staying at the higher rate.

That might work if the place is fairly flawless at the moment and you plan to donate your labor unpaid. 

Other ideas: Offer a unit improvement for the referral (ceiling fan, tiled floors, carpet cleaning, light fixtures, accent wall), Offer a donation in their name to a non profit they support, just simply ask- most people want to help.  

My businesses loan or "donate" funds to others at times.

Distributors, donation collection companies, shipping/package delivery firms, churches, etc.