my wife donated a BAHA hearing device to her doctors hearing clinic. it is worth approx. $8000.00,can we deduct this on our taxes.

Yes, I believe you can and it must be separately stated on Form 8283. According to the IRS, "if a taxpayer claims a deduction on their tax return of over $500 for contributed property, that is other than cash, that taxpayer must attach a Form 8283 (PDF), Noncash Charitable Contributions, to their 2009 tax return."

1. Rules for Deductions of Less than $5,000
The IRS requires that if "you claim a total deduction of $5,000 or less for all contributed property, you need only complete Section A of Form 8283."

2. Rules for Deductions of more than $5,000
The IRS requires that "if you claim a deduction of more than $5,000 for an item or a group of similar items, you generally need to complete Section B of Form 8283, which requires, in most cases, an appraisal by a qualified appraiser."

In addition, the IRS requires a "Declaration from the Appraiser" along with their signature and business address on page 2 of Form 8283. You may click on the following link below to view the IRS form 8283.
http://www.irs.gov/pub/irs-pdf/f8283.pdf

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