Isn't a CPAP deductible? http://www.sleepapnea.org/: The ASAA is a patient-led nonprofit 501(c)(3) formed in 1990. The CAP program needs donations of CPAP.

You're asking if CPAP is a qualified IRS charity for the charitable deduction right?

Yes.

Yes, they are categorized as a public charity. See the screenshot attached, I found them on the IRS Charity Search which you can check out for more info HERE.