This is big news for the world of education. Apple is asking owners of first-generation iPads to donate them to schools. Apple will take those donated iPads and give them to Teach For America who will in turn provide them to teachers in low-income districts.
All you need to do is grab your original iPad and bring it to an Apple Store to donate it. The device will be prepared and delivered to a needy school district, ready for use by a teacher or students. There’s no word on the Teach For America or Apple Retail web pages on whether or not your donation is tax-deductible, but you may want to check with the Apple Retail personnel to see if there’s a form available for claiming that deduction.
There is no mention on either Apple’s site or the Teach For America site about any tax deduction that might come from such a donation, but Teach For America is a 501(c)(3) corporation and all direct donations to it are tax-deductible. Source: TUAW