Tell us the rest of the story.  Did anyone buy them?  If so, for how much?  At least that establishes FMV.  It's the value of the pig, not the cost of the lipstick you put on it, that may be deductible.  

I once had a client that bid at a charity auction on two weeks at a Virginia timeshare.  Found out they had bought the complete interest, not just one year's use.  Live and learn.  Another client donated a week's use to her church, for use as a clergy retreat.  Would that make the annual fees deductible?  

I generally drop clients who buy timeshares or RVs.  There are exceptions.