WGTdbloshoe:I personally go to First Tee to donate stuff. I really love that program and what they do.
I think First Tee is great if your area doesn't have a local high school golf team ... but if you do, that set of used clubs will do your high school a lot more good than giving your equipment to First Tee.
Since both contributions are tax deductible, if you are in an area where the high school has a golf team, give your used equipment to them. Many of the golf equipment stores give discounts to high schools for equipment maintenance (grips, shafts, adjust the lie angle, etc.). It's a lot cheaper for the high schools to get your used equipment set up for a member of their team than it is for them to buy new equipment ... even at discounted prices.
I remember having to sell candy bars and wash cars on weekends ... and if it wasn't for the donations from our local golf courses' men's and ladies' clubs, we wouldn't have been able to fund our golf team. And, yeah, I played with donated golf balls in high school ... so did pretty much everyone else on the team.
I feel you should give your used equipment to your local high schools and give First Tee cash contributions. Who knows ... maybe some day the next "Jack Nicklaus", "Arnold Palmer", or "Tiger Woods" just might get their start using your donated equipment.
Kat ♥