I assume you will have no trouble finding an appreciative donee. But here's the catch. If you are not donating them to a duly registered non-profit organization then you do not get any tax benefit of giving them away. If they are small tools and equipment that has been direct expensed under safe harbor de minimis or are fully depreciated then your current value is zero and if it is something on your books as an asset then you are effectively selling it for zero and can record a sales receipt of zero.
If the items have book value, such as your remaining inventory at cost then you record these on a sales receipt with a negative line posting to donation expense such that the sales receipt nets zero.
Do discuss this with your tax CPA as depending on your entity type it may be more advantageous to withdraw the items from the business and make the donation as an individual
