What is reasonable as a tax deduction for offering the use of a cabin or trailer. I have determined the average cost based on comprables for each. Both are relatively new, but we don't want to rent them out, especially to anyone we don't know. If we offer them to our school at fundraisers/ auctions, for lets say 14 days each, maybe twice per year (that's how often we have these fundraisers), and state the value based on comps - what is reasonable, if at all, to take as a tax deduction for this?

Moved to taxes

You can claim the trailer or cabin as a second home, for which you can deduct the taxes and interest paid.

Now, claiming the vlaue of the cabin/home as a charitable deduction, that, In my opinion, is flaky at best and blatantly illegal at worst. It is similar to claiming the value of your time when volunteering, which is expressly forbidden in the IRS pubs.