Units and rents
Each storefront and apartment, who occupies it and what they pay.
Donate a mixed-use building: storefront below, apartments above
Mixed-use property specialists: (888) 228-7320
Donate a Mixed-Use Building to Charity
A downtown building with a storefront on the street and apartments upstairs is two properties in one: a commercial lease and a set of residential tenancies, each with its own rules. Real Estate with Causes accepts donated mixed-use buildings nationwide, occupied or vacant. Both kinds of lease transfer with the building, and we take over as landlord for all of them.
Tell us about the property
Every property gets a look. Name, phone and email are the only required fields.
Fully IRS Compliant
We Handle the Paperwork
Form 8283 Done Right
501(c)(3) Recognized Charity
Two kinds of tenants
The commercial tenant on the ground floor usually has a longer lease with its own terms for taxes and maintenance. The residential tenants upstairs are covered by your state’s landlord-tenant law and, in some cities, by rent regulation. Both transfer with the building.
Rent-regulated units
If any apartments are rent stabilized or regulated, tell us. It affects value and what a future owner can do.
Historic buildings
Many mixed-use buildings are a century old and sit in historic districts. That can add character and value, and it can limit changes to the facade. Past historic tax credits or a facade easement need to be disclosed, because they bind future owners.
For commercial property held more than a year, the deduction is generally its appraised fair market value, limited to 30% of AGI with a five-year carryforward, and depreciation taken on the building can reduce it. Your advisor will need your depreciation schedule.
What to have ready when you call
A simple list of units and rents is the most useful thing.
The commercial lease
Especially renewal options and who pays taxes and repairs.
Any historic designation
Local district, National Register listing, tax credits or a facade easement.
Mixed-use building questions, answered
Do the apartment and store leases both transfer? +
Yes. Every lease stays in force with the new owner. Residential tenants are notified of the new landlord under your state’s rules.
The building is in a historic district. Does that matter? +
It can add value and it can limit changes to the exterior. If the building has a recorded facade easement or received historic tax credits, those obligations transfer too.
Some apartments are rent regulated. Can I still donate? +
Yes. Rent regulation affects the building’s income and value, not whether it can be donated.
I live in one of the apartments. Can I keep living there? +
Only under a lease at fair market rent. Living there rent-free after donating would be a retained interest that undermines the deduction.
Are older building systems a problem? +
No repairs are required before a donation. Tell us the age of the roof, heating and electrical, and the appraisal will reflect them.
We do not provide tax or legal advice. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Related guides
Tell us about the building and we will review it
Send the address and a list of the units and rents, and we will tell you plainly what a donation would look like.