The federal District Court in Maryland has refused to grant taxpayers a charitable contribution deduction for the value of a home they donated to a charity for “deconstruction” as part of the organization’s job training program. The Court has allowed a deduction for additional cash that the owners gave in order to offset some of the charity’s costs. Lawrence and Linda Mann purchased a residential property in Bethesda in 2011, but decided before they moved in that they should demolish the existing colonial-style house and build a new home on the property. After hiring a demolition contractor, they contacted Second Chance, a 501(c)(3) charity that engages in “deconstruction” to salvage...