I was told that part of a donation that was for a new house could be deducted if it was being donated for a library or study area in the house. I was told what part of my donation would be going to this area and that part could be deducted.
To back up navane, any money going toward a new house "MUST BE" towards educational space only, not just rooms, kitchen or other places. This also includes money sent to IHQ's.
Sad part is we as Greeks help relieve space in dorms on campus which gets over crowded or price gouging rentals.
As long as the architect has deemed it educational space, the donation can be deductible. This ONLY applies to the bricks and mortar and any built in or "fixed" furnishings. It's a prescribed process to get this done and it ends up being a very small percentage of the overall square footage.