When a boat cannot be sold, or donated, and its hull is made of fiberglass the only solution is to take it to a landfill for it to be destroyed. Destroying the hull encompasses adhering to EPA regulations and the removal of fuel and sanitary tanks. Find out how much it would cost you for the transportation and landfill disposal fees so you may have a good cost base as you look for alternatives. With the engine, sails and galley fixtures missing you may have to sweeten the pot some for a salvager to take it off your hands. Also conduct an inventory of salvageable parts and put a low price to them to at least know if a someone may be offering a fair deal or just trying to rip you off. Don't know if you would have the facility, the time or the equipment to dismantle the parts yourself and just sell them out right. I you look for a salvage company to do the disposal keep it local to keep transportation expenses in check. I have always wondered but never pursued looking into the possibility of towing a boat beyond the 12 mile limit and scuttling it in deep water away from shipping lanes. I will not comment on just abandoning it.