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How about calling your local hospice and see if they have anyone that might want to buy it. If it's relatively new, you might also be able to sell it to a pharmacy that rents such equipment. Home health care agencies - those that provide CNAs - might also know someone who'd need it. Other than that, try your local news paper or advertiser. Craig's list is a great way to advertise it, if you're in a large metropolitan area but it's reach is limited in rural areas.
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If you don't want to donate it for the tax write off, then I'd suggest Craigslist and sell it.
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