IRS Does not allow a charitable deduction for the donation of the use of vacation homes:
Per IRS Publication 526, Charitable Contributions, you generally cannot deduct a charitable contribution of the use of your property or the use of your vacation home. This is because the IRS views such a contribution as the contribution of less than your entire property (a contribution of a partial interest). The IRS provides the following example in Publication 526: Mandy White owns a vacation home at the beach that she sometimes rents to others. For a fundraising auction at her church, she donated the right to use the vacation home for 1 week. At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Mandy can't claim a deduction because of the partial interest rule. If you have additional questions regarding the tax deductibility of your contributions, please contact your tax advisor.