Create an LLC so we can accept real estate donation?

Charities wanting to accept gifts of real estate but not run the risk of environmental liability spreading to their other assets often consider using a limited liability company to provide a layer of protection. The IRS treats a single member limited liability company as a “disregarded entity” for tax purposes (See Announcement 99-102). Since the IRS specifically ruled in 2012 that a contribution to a single member LLC where the single member is a charity is tax deductible as a charitable contribution, more charities have used this structure.  For more than a decade prior to 2012, the IRS had specifically refused to rule that such a contribution was deductible and many charities were unwilling to take the risk that a gift to the LLC would be deductible.  But now that it has stated its position, the simple answer is "yes."