i would say that you could get away with a killer tax return if you donate them to any cause.
something that would be really good would be if your company [assuming thats where you got them] would like some
PR points and media attention, you could train many local teens how to deconstruct, and reconstruct them in a workshop setting.
that is to say, given that you have a big day off!
i had just over 27 just like what you describe, but they weren't IBMs, and most of them were stripped and poured the best parts together, such as to say, 3 HDDs per system, max out the Ram, etc, and then donated the best of them to a local thrift store.