If you know someone who really needs a binocular and you have one sitting around you aren't using, why not give it to them?
There are all the fancy. and usually inefficient, government "giving" programs but this is a simple person to person way of helping. No, I don't think there is any way to write off any taxes. It's just a way of helping someone you know who needs a binocular.
I did it when I switched to from a Leica 8x42 BA to a Leica 8x42 BN and then bought a Swarovski 8.5x42EL. I would switch between the BN and EL and the BA never got used (close focus was better on the BN & EL). I knew a fellow who was very active but his very old binocular was on its last leg. He was older and really not in a position to buy anything. I gave him the Leica 8x42 BA. It let him keep birding and I don't miss the BA. I'm glad he is enjoying it.
Rich
Kind thought Rich - I'm sure he'll appreciate it. Something is ringing a very vague bell in my mind about a similar scheme in the UK, for sending binoculars abroad - possibly in connection with the RSPB. I hope someone else reading this might be able to be a bit more specific.