I'm not all that familiar enough with the donation of depreciable business property to be able to provide any useful input here. I know it's not as simple as it may seem though, as the depreciation has to be accounted for. Usually though when gifted, the depreciated part is gifted too, meaning the recipient of the gift will have to recapture and pay tax on that depreciation upon disposition. How that's dealt with by a qualified charity is beyond my scope of knowledge on this.
