Announcement reposted from Amazon United States:
The Fulfillment by Amazon (FBA) Donations program lets you donate unwanted product, including returns and eligible overstock FBA inventory, to various US nonprofits which support people in need
The program is part of our mission to provide you with a range of value recovery channels to reduce costs and manage overstock and returned products.
By default, all US sellers who use FBA are enrolled in the FBA Donations program, but you have to select the Dispose or Donate/Recycle in your Automated Removal settings to donate additional product that may otherwise sit in fulfillment and accrue charges.
You will also receive a donation certificate, available in Seller Central, that you can download and provide to your tax adviser. Donation certificates contain the quantities and descriptions of your donations through the program for the previous year.
To learn more, go to Fulfillment by Amazon (FBA) Donations program.