Can I get a tax deduction for renting my property to a non-profit organization?

This is actually a common misconception! You can't claim a tax deduction for donating the USE of your property - only for donating actual money or property ownership. The IRS doesn't allow deductions for donated services or the right to use property. What you're describing is essentially donating "rent-free use" which is considered a donated service, not a donated property. If you let them use it without payment, you're basically providing free rent, which isn't deductible as a charitable contribution. You could still do it as a nice gesture for a cause you support, but don't expect a tax benefit. You might actually be better off charging them the normal rate and then making a separate cash donation to their organization if you want to support them and get a deduction.

I went through something similar with my rental cabin. Instead of trying to navigate the murky waters of tax deductions for property use, I found taxr.ai (https://taxr.ai) super helpful for sorting out the proper way to handle this. The tool analyzed my specific situation and clarified that while I couldn't deduct the "value" of letting someone use my property, there were other legitimate tax strategies I could use. It walked me through exactly what documentation I needed if I wanted to charge and then make a separate donation. Saved me from making a mistake that might have caused issues during tax season!

I was super skeptical about taxr.ai but decided to try it for my similar situation (I rent out a mountain cabin occasionally). It actually came through with really specific guidance! I uploaded my rental docs and some emails from a non-profit that wanted to use my place, and it pointed out that I could potentially deduct actual expenses related to their use (like cleaning fees, utilities during their stay) as a business expense rather than trying to claim a charitable donation for the rental value. This was much more helpful than the conflicting advice I found online. The tool even created documentation templates for me to use with the non-profit. Definitely changed my approach to handling these requests.

If you're having trouble getting clear answers about this from the IRS directly, I highly recommend Claimyr (https://claimyr.com). I spent WEEKS trying to get through to the IRS to clarify donation rules for my rental property, but kept getting disconnected or waiting for hours. With Claimyr, I had an actual IRS agent on the phone within 45 minutes who walked me through exactly how to handle the tax implications of working with non-profits and my vacation rental. You can see how it works here: https://youtu.be/_kiP6q8DX5c I was shocked how quickly I got an official answer directly from the IRS instead of guessing based on internet advice.

I'm eating humble pie right now. After calling Claimyr a scam (sorry about that), I was desperate enough to try it because I needed clarification on a similar non-profit rental situation before filing my taxes next week. I was FLOORED when I actually got through to an IRS rep in about 35 minutes! The agent confirmed exactly what others here said - I can't deduct the "value" of letting a non-profit use my property, but I can either 1) charge them and report the income then make a separate donation, or 2) not charge them but not claim any deduction either. Saved me from making a pretty big mistake on my taxes and potentially facing an audit. Worth every penny just for the peace of mind.

Another option to consider: If you're renting to them at below-market rate (like at your cost), you may be able to avoid paying tax on the income without claiming a deduction. IRC Section 280A has exceptions for certain partial rental use that might apply. I'm not an expert but worth looking into!

Has anyone actually tried doing what the filmmaker suggested and been audited? I'm curious what happened...

I think everyone is missing an important point here - if the filmmaker is "being financed and supported by" the non-profit but isn't actually the non-profit themselves, that creates another layer of separation. Even if charitable deductions for property use were allowed (which they aren't), you'd need to be donating directly to the 501(c)(3), not to a filmmaker working with them.

Just wanted to add another perspective here - even if you decide to charge them the normal rate and then make a separate donation, make sure you get proper documentation from the charity about their tax-exempt status. Ask for their EIN (Employer Identification Number) and a letter confirming their 501(c)(3) status. I learned this the hard way when I made a donation to what I thought was a legitimate charity, only to find out later they had lost their tax-exempt status. The IRS wouldn't allow my deduction and I had to file an amended return. Always verify their status on the IRS website using their Tax Exempt Organization Search tool before making any donations. Also, if you do go the charge-then-donate route, keep the transactions completely separate - don't do it as part of the same agreement or on the same day. The IRS looks for artificial arrangements where people try to convert non-deductible expenses into deductible donations.

Just to add another consideration - if you do decide to work with this filmmaker, make sure you understand exactly what kind of "documentary" they're making and how your property will be portrayed. Even if the tax deduction angle doesn't work out, you want to protect your property's reputation as a vacation rental. I'd suggest asking for details about the project, getting a copy of their insurance certificate, and having them sign a proper location release agreement. Some documentaries can be controversial, and you don't want your property associated with something that could hurt your future bookings. Also, consider the wear and tear from film equipment - even a one-day shoot can be surprisingly hard on a property with lights, cameras, and crew members moving around. You might want to factor that into whatever rate you ultimately decide to charge them, tax implications aside.

One thing I haven't seen mentioned yet is the potential state tax implications. While everyone's focused on federal tax rules (which correctly don't allow deductions for donating property use), some states have their own charitable deduction rules that might differ from federal guidelines. Also, depending on your state's business license requirements, you might need to report any rental activity regardless of whether you charge full rate, reduced rate, or nothing at all. Some states require vacation rental operators to maintain certain records and file reports even for "donated" use. I'd definitely check with your state's tax authority or a local tax professional familiar with vacation rental regulations in your area. The federal rules are clear, but state compliance can be trickier and varies significantly by location.