There is a hackerspaces.org email list for various hackerspace enthusiasts to talk about finances. This might include fundraising ideas, strategies, member donations, tax laws, or anything finance related.
 Tax Laws
 Deducting Rent as a Charitable Donation
Synopsis: Rent is not a tax-deductible benefit when donated to a 501c3 charity.
Thank you to MrFraceIsBacon from Makers Local 256 who brought this to our attention. One of the ideas that Makers Local (Huntsville, AL) had when we started was to attain 501c3 charity status, and then convince local building owners to let us set up there rent-free, while they wrote the Fair Market Value (FMV) off as a charitable donation on their taxes.
There are tax laws preventing this, it is considered Partial Interest in Property.
Ref: Page 9, Example 1: IRS Charitable Contributions Guidance Document
Similarly, Page 6 #3 details why the landlord would not be able to deduct a check cut to the charity for X amount when he will receive that same amount paid back to him.