It also has to be a big donation, since you waited. 

They issued a donation confirmation letter each year with estimated rental value (let’s say $50/month times 9 units times 12 months) as donation value, and the previous owner use it as charitable donation tax deduction.

He donated it to a synagogue and wrote it off.  

The most I have done in spending money for education is purchase some books and donate a littlemoney here to BP.

They could burn the structure down and train on it as long as they treated the single wide like a donation and the seller got a tax deduction. 

Just like you get deductions for dependents, charitable donations, yourself, and many other things you can also deduct expenses related to your property in order to avoid paying taxes on your rental income.Expenses you can write off might include insurance, property taxes, the interest portion of your mortgage payment, repairs and maintenance, depreciation of your building, and any other reasonable expenses you might incur though the investment.I hope this helps, let me know if you have any more questions!

Well, not really sell, but gave them away if you made a donation to habitat for humanity.

@Hedy Kromer donor means I donated a couple bucks to BP.

A small donation to military foundation to join gets you access to some great options and the lowest rates I have seen.

•A charitable income tax deduction for the present value of the remainder gift to charity•No capital gains due on the sale of appreciated assets within the trust•The opportunity for increased income•Reduced estate tax liability•Asset diversification and professional trust management•The opportunity to make a sizable gift to one or more charities.http://cfgreateratlanta.org/Repository/Files/20141027%20Charitable%20Remainder.pdf^^^^^^^^^^^Nolo.com offers a fuller descriptionA charitable trust lets you donate generously to charity, and it gives you and your heirs a big tax break.