501(c) Yacht Tax Strategy Consulting

I need a seasoned U.S. accountant who can walk me through the exact steps to structure a purchase of a yacht so that the cost is fully deductible under a 501(c) entity, then legally charter that yacht as a business.
EX: There is a $800K charter boat for sale at our marina. My best friend has a Children's 501-C. The owner cant sell the oddball brand boat...UNLESS he drops to $400K (Which I Have). Cant the owner donate it to the 501-C and I arrange to pay the 501-C AND $200K cash to the owner? He has NO offers on the boat...He can't sell it.He wont sell it for $400K unless it a huge tax advantage. I donated an unsellable boat in the 90's and wrote it off at full retail, and IRS agreed with the write off. I think it was spread out over a few years of tax credit?

I’m not looking for generic advice—I want a practical, bullet-proof plan based on current U.S. tax code. If you’ve successfully helped clients secure large asset write-offs or have direct experience with maritime or luxury-asset taxation and 501C donations, I’d love to draw on that knowledge.

Please outline how you would tackle this, what documentation you’ll need from me, and the estimated timeline to deliver the full strategy memo.