Manufactured homes are inexpensive shelters that are simple to remove once you are ready to build on the property where it once sat. You can try to sell the home, but it may not fetch its actual value. Instead, you can donate it for a tax write-off. Before donating any manufactured home, you must ensure that it meets building codes. Many charities will not accept a manufactured home that does not meet local codes.
Contact a qualified charity that is recognized by the IRS. Ask a representative of that charity if it accepts manufactured homes as donations. While some charities will accept them, others will not do so because of the cost of moving or repairing the home. Some charities that may be more willing to accept manufactured homes include educational organizations or churches. Such organizations may use a manufactured home as a temporary facility.
Ask the representative of the charity what requirements must be met for it to accept a manufactured home. Some charities will accept a manufactured home as-is. Others may require that it pass an inspection and be certified as free of asbestos and radon or undergo repairs. Some charities will take possession of the home themselves; while others will require that you deliver it for them. Some charities may be more willing to accept a manufactured home if you are donating land along with the home.
Check your state's regulations on selling or donating a mobile home. Some states require that mobile homes have a title instead of a deed, just like a vehicle. If you are donating the mobile home, you will have to sign over the title to the recipient. If land is involved in your donation, you will also need to include the deed to the land. Land would be treated as a separate donation by the IRS, and would involve separate paperwork.
Obtain a statement of market value for your manufactured home. Manufactured homes are considered personal property. According to the IRS, you are allowed to deduct only the fair market value of personal property, not the appraised value. You can obtain a statement of market value from your local bank, insurance agent or a home appraiser. Have this statement notarized. Many banks have a notary public on staff who can notarize a statement of market value.
Obtain a receipt from the charitable organization stating that it has accepted your donation.
- trailer trash #3 image by Aaron Kohr from Fotolia.com