Park owned homes?

I believe it has been said that you could sell a home for as little as $1 just to get rid of it. My question, and sorry for my lack of accounting/tax knowledge - Could you just give it away for free and take a deduction? If you created a non-profit and then gave them to the non-profit entity which gives them to tenants, the MHP business would get a tax deduction. Crazy? Legal?