Form 990PF - Pass Through investments

The Private Foundation 990PF that I am working on has investments in partnerships and LLCs. One of the partnerships is passing through a Sect. 179 deduction. The form instructions state that depreciation must be straight line. Does this preclude passing through the Sect. 179 deduction? I have no idea about the specific asset - probably another pass through to the partnership. Would it matter if the PF is set up as a corporation versus a charitable trust? Thanks.