If you want to make such a gift, you'll need a qualified appraisal, a public charity willing to accept the gift--there's only so much practice a fire department can take--and state laws allowing it (Kansas' health department, for example, limits fire-training exercises to interior portions of the home, not the total structure).

FORBES: Ultradeductible

One of the senior fire officers told us he had heard that his fire station was off-limits.

BBC: Jerusalem Diary: Monday 21 September

The government limits have come under fire from environmental groups, who say it will mean more rubbish being burnt, rather than sent to landfill.

BBC: NEWS | UK | England | Cornwall | Waste disposal restrictions start

It limits, by law, the ability of firms to fire workers.

ECONOMIST: Charlemagne

On the other hand, sticking with the traditional approach, which limits water speed to less than ten miles per hour, would leave Marines exposed to enemy fire for much longer.

FORBES: Marines Fight For Crucial Vehicle As Budget Cuts Loom