I could not find a tax or IRS stack exchange so I post here. Where I live, there is much commercial real estate that is empty. I would like to propose to the landlords to donate the space to a non-profit temporarily until the market demand picks up. Can I propose such a tax advantage to the landlord? Does such a provision exist in the tax code?
No, there is no tax benefit to the landlord
Only gifts of property can be receipted by the charity - not services or loans of property.