There’s no special reason a donated CPAP would not be tax deductible if the recipient is tax exempt, there never was. You may have gotten bad advice before. The problem is determining a true fair market value. A fair market value is what a willing buyer would pay for the same or similar item in similar condition. Because CPAP devices are prescription only and have a limited life, the only buyer would be the charity, or a similar organization of people who buy used machines to refurbish them for needy users, or maybe a user who wanted to buy one without a prescription.
You might ask the charity, or you might check eBay or similar web sites for used scientific and medical equipment Look for completed sales, not asking prices If audited, you would have to prove how you determined the fair market value.
The previous answer may have been given by someone who was taking into account this particular difficulty.
