If you have light fixtures you no longer need or want, you can donate them to a local charity. In order to donate light fixtures, they typically need to be in good shape and in working condition. Once you donate your light fixtures, you can claim the donation on your taxes, as long as the organization is tax-exempt. When you do, only claim the fair-market value -- the price you could have sold the items for -- of the fixtures.
Identify charitable organizations in your area with a tax-exempt status by using the Internal Revenue Service website. You can search by location and/or name.
Choose a charity, then contact it to confirm that it accepts donations of light fixtures. While there are no contact details on the IRS website, the Charity Vault website offers information for many. Organizations that accept light fixtures include non-profit theaters, Goodwill stores and Habitat for Humanity.
Go to the charity's donation center and donate your llght fixtures. If you are going to claim the donation on your taxes as a charitable contribution, get a receipt. Charities are accustomed to giving these out, so just ask for one.