Fire departments like to burn down homes for training purposes.  People donate their homes to provide real world training experience to firefighters.  The case of the Hendrix's demonstrated a case of taxpayers who wanted to test the limits of what is charity by donating their home to the fire department, temporarily, when they found this a cheaper route, compared to paying for a demolition.  They were told by their advisor seeking a deduction would be aggressive.  They also failed to sufficiantly cover themselves with a written acknowledgement and appraisal.  If they are going to get a tax benefit from doing something, they needed to document what they were doing a little better.
They got their demolition for free, they helped the fire department.  However they did not get any tax benefits.