IRS Publication 526 — Charitable Contributions
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“Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes.”
Expenses that don’t qualify. You can’t deduct depreciation on your home, the FMV of lodging, and similar items not considered amounts actually spent by you. Nor can you deduct general household expenses, such as taxes, insurance, and repairs.
Reimbursed expenses. In most cases, you can’t claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one -time item, such as a hospital bill or vacation trip that you paid in advance at the request of the student’s parents or the sponsoring organization. Mutual exchange program. You can’t deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country.
Reporting expenses. For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later.
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