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PG&E is donating dead trees that will be used as lumber to build the gigantic structure.
California's drought and a widespread bark beetle infestation have killed millions of trees.
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Many of the dead trees are being shipped to a mill in Richmond, where they are being turned into lumber to build the Burning Man temple.
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"We're then taking these boards, cutting them, and stacking them," said lead temple artist Steven Brummond. "Kind of like a log cabin but in a very beautiful, methodical way. Basically building a huge wooden pyre."
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The temple, along with a wooden structure of Burning Man, is set on fire on the last day of the festival.
This year's event runs from Aug. 27 through Sept. 4.