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Tax Information for Medical Equipment Donations The ALS Association is unable to include values for medical equipment on the donation acknowledgement letters sent to donors. To obtain a dollar value for any medical equipment donated to the Association, a professional appraisal is necessary prior to donating equipment. You may use any company that is licensed to provide professional appraisals of medical equipment. 
Noncash Charitable Contributions: https://www.irs.gov/forms-pubs/about-form-8283 
You must file one or more Forms 8283 if the amount of your deduction for each noncash contribution is more than $500. For items (or groups of similar items) for which you claim a deduction of more than $5,000, a written qualified appraisal is required to accompany Form 8283. IRS Form 8283 If you obtain a qualified appraisal and claim a deduction of more than $5,000, please send your completed IRS Form 8283 to The ALS Association to complete Part V of the form “Donee Acknowledgment”.