Sell-My-Timeshare-Now.org

Selling a timeshare can be really tough. You will be lucky to sell it for half of what you bought it for. If you are still making payments on it, you may find you still owe money on it after you sell it. Options include selling it on online sites, advertising in the paper, and selling on E-bay.The Timeshare User’s Group (tug2.net) has some information on how to sell a timeshare. I wish you the best. See these websites:

You can donate it – but this is only if it’s fully paid
(most people don’t).

Before you start in your endeavors I wish you would read what Clark Howard (the CNN guy has to say).
There are many scams out there.
http://www.clarkhoward.com/categories/clark-howard/scams-ripoffs/timeshares/
If you can donate your timeshare
Google: Clark Howard how to donate a timeshare…

That depends upon what your definition of "best" is. You can get more money for it if you advertise and sell it "FSBO". This could wind up being a huge headache, and very time consuming.
If convenience is the goal, there are several Co’s. that specialize in Timeshare resale. (Google it) They’ll dump it fairly swiftly, but you won’t get anywhere near the original purchase price.
The very best thing to do (IMHO) is to contact the resort and have them rent your week every year. You’ll at least receive some relief from taxes and maintenance fees, and maybe someday you’ll want to use (or trade) it again.
FSBO = For Sale By Owner
Good luck

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Take your time and learn as much as possible about the secondary market for timeshares before you do anything else.. There are numerous timeshare scams waiting to take advantage of consumers looking to sell or liquidate an unwanted timeshare. The most important thing to remember, is never to pay any type of upfront fee to sell a timeshare, donate a timeshare, or rent an unwanted timeshare week!

You can contact a licensed real estate associate with the Progressive Real Estate Agency (http://progressiveresales.com/) for a free comparative market analysis so that you have a good idea of what resale value (if any) your property may have in the current market.

If your ownership has enough value to sell, be sure to choose a legitimate broker who only earns a commission at closing when the property is sold. You may also want to check with your resort or property management company to ask if they have any recommendations or perhaps an onsite broker who helps with resales. You should also ask if they have a relinquishment program that would allow you to simply release the ownership back to the resort.

If you prefer handling the marketing and transfer yourself, look for advertising venues that specialize in timeshare and that are either free or that charge less than $50. MyResortNetwork and Redweek are popular timeshare websites with reasonable fees for classifieds. You can also place free ads on both Timeshare Forums and the Timeshare Users Group.

Good luck!