Sure, it’s an option. That said, I would strongly suggest getting a professional appraisal and consulting an attorney who is well-versed in taxes, including charitable deductions. I would point out that the ‘value of the infrastructure’ when considering the balance sheet is the depreciated value, not the market value.
I would also caution that since it would be a non-cash deduction, your deduction would likely be limited to 30% of your AGI.
AJ