If you own a 3bed 2bath 1524sqft home built in 1964 and it burns to the ground in a community with mostly renters and the average sales price is lower than the median sales price for the greater area the highest and best use may be to donate the land to a local charity and reinvest your insurance claim funds in another property because the cost to build new construction does not make sense in these areas based on comparable sales.

But I'm not running a charity and it isn't my fault that life dealt her a raw deal or she planned poorly for her future or some combination of both. 

For example I sale a 50k home my basis is 25k pay about 7k in taxes on profit and 3k in closing cost and give 100% all the cash to charitable my net deduction in this transaction is 40kIf I transfer to charity 1 minute before the sale my deduction is FMV of the asset or 50k.If you have a loan it gets much more complicated, but can still be done if the lender is willing to assign the note and mortgage and the charity willing to accept it.  

Even help with the moving expenses I say.As far as charity, I absolutely believe that giving back should be a part of EVERYONE'S mind set.

@Bill McGrathThe following IRS website covers UBIT. https://www.irs.gov/charities-non-profits/unrelated-business-income-tax

Lenders are not in the charity business and often require assurance that the debtor cannot pay back any of the debt that it is forgiving.

mother and mother-in-law father and father-in-law brothers sisters former and current brothers-in-law former and current sisters-in-law past and present CPA past and present attorney past and present real estate agent landlord hair dresser manicurist massage therapist workout trainer tailor pool service rep gardener doctor all members of a charity organization you might belong to church members you know anyone you have donated money to—ever co-workers former co-workers former employers current employer current customers of your current job (be sure to first get approval from your supervisor) former customers drinking/social buddies college friends high school friends You can see that the list can go on and on.

My reason to be a Pro is simply Charity I am donating to the site and I like to have full functionality ( even though I can't use half of it because I am quite inept at computing).

In one dresser drawer was her donation receipts and appreciation letters to multiple charities.

However, were I to do it at a charity fundraiser or the like, it would fit perfectly as long as it didn't come off insincere.