Any CPAs out there?  I'm under contract on a house in the Florida Panhandle.  As part of the deal, we, the buyers, are making a charitable contribution to the the 503c of the seller's choice.  

Would this contribution have to go into the expenses related to the purchase of the house, thus depreciated over 27.5 years, or would this be treated as a standard, deductible contribution, same as any other?