If you donate "boat usage" with you as the
captain always on board you can deduct all of those donations...time, wear and tear, NM cost,
fuel cost,
equipment upgrades, etc... You can have them pay for the
fuel and offer a college the
boat for time. For instance Stockton College in
New Jersey is/was the second highest rated bio program among all colleges, behind
Miami Their lab is the
Chesapeake Bay. See 2,3,4, of their kid's can spend a week on the
boat with an instructor towards college credit. The chance to spend a week on a boat
learning the in's and out's of the bay from an environmental perspective for credit will be quite appealing...
Good luck