The founder of a 501(c)(3) literacy program has been denied a charitable contribution deduction for real estate she claimed she gave the organization when the deed was never recorded and the original was lost. When a church at which the classes were being held decided it wanted to use an adjacent property for a parking lot, the woman offered to move the house on the lot to another parcel that she had previously acquired. In the application for a foundation permit for the relocated house, the woman listed her mother as the owner. The repair company gave its estimate of repairs to her mother as owner. The woman claimed charitable deductions for giving the land to the organization, the cost of...