Yes, we accept hearing aids and assistive listening devices in any condition as donations. Most we can not reuse, although if they are behind-the-ear models in very good shape, we can use those as loaners. We typically use donated hearing aids for demonstration, graduate student training, educational purposes. Many hearing aid manufacturers accept used hearing aids for salvage. We cannot put a value on the contribution letter; you will have to speak to your accountant about how to value this donation. You can download an equipment donation form [here].