I worked as the chief development officer of a continuing care retirement community for seven years and we received frequent offers of piano donations. One step we took was to take one of our resident pianists to test out the piano. We did this because pianos often had sentimental value to families and they were as a result not always willing or able to admit...

Lynne, As has been suggested your client will need an appraisal for the instrument being donated. A formal appraisal will be required if the value exceeds $5,000, an informal document, in their file, for items less but in excess of $500. I can offer my services as a qualified appraiser with a background in musical instruments. My site is: www.thebreusgr...

Thank you all for the great recommendations - all so very helpful. 
Much appreciated,
Lynne

Thanks, Sheila, it's what I do, when I get the opportunity.  Probably the simplest form of what I am suggesting would be to give the trustee discretion to sprinkle the unitrust amount among a class of beneficiaries, including someone for whom the carrot and stick are not needed.  It need not be the remainder charity.

Thank you, Russ, for such a creative idea!

I agree with previous sugestions that your next step is to have a qualified piano technician on your music department staff, or one employed by your music department, examine the piano to determine its condition and usefulness to your school. More often than not, a piano that looks and sounds nice to the untrained eye and ear, may be in need of major repairs...