Agree.  This may be what I need, from CCH:

Disposition of Depreciable Property by Gift or Death

The recapture of depreciation as ordinary income upon the sale or disposition of section 1245 or section 1250 property ( ¶1779) does not apply to dispositions by gift or transfers at death, other than taxable transfers of section 1245 or section 1250 property in satisfaction of a specific bequest of money ( Code Secs. 1245(b) and 1250(d); Reg. §§1.1245-4 and 1.1250-3). However, unless the donee is tax-exempt, upon a later sale the donee realizes the same amount of ordinary income that the donor would have realized had the donor retained the property and sold it. Also, if a taxpayer contributes section 1245 or section 1250 property to a charitable organization, the allowable charitable contribution deduction is reduced by the amount that would have been treated as ordinary income had the taxpayer sold the asset at its fair market value ( ¶1062).