80G DEDUCTION

1. According to explanation 5 sec 80G(5D), "no deduction will be allowed under this section in respect of any donation unless such donation is of a sum of money"
2. From the above reading, we can conclude that donations should be given in money terms otherwise it will not be allowed as deductions. 
3. In your case land was provided as a gift to a certified charitable institution, hence it should not be allowed as deduction.  
Please correct me if the above solution has an alternative view. 

1. According to sec 47 Capital asset given as a gift will not be considered as transfer and thus Sec 45 cannot be invoked. Hence, land given as a gift to Charitable Institution will not attract Capital gain tax. 
Please correct me if the above solution has an alternative view. 

The gift is taxable to trust u/s. 56(2) of IT act.