If you give away a building that had a cost segregation study, your charitable deduction shrinks.
Section 170(e) cuts the deduction by the depreciation recapture that would have been ordinary income if you had sold. The same depreciation can't be deducted twice. A plain rental that never had a study can often be given at close to full market value. The same building with a study generally can't.
From The Tax Strategy Playbook.
Full episode: https://taxstrategyplaybook.com
No-cost analysis through CSSI: https://calendly.com/david-wiener/cs or 770-224-8504, option two
This is educational content, not tax advice for your situation. Talk to your tax professional.