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It depends on why it's not functioning. If it can be fixed just by replacing a component such as the compressor or clutch, then it's obviously worth more on the car than in a box.
The key is how much money it's going to cost the next owner to get the A/C working. If it costs more to reinstall the parts, leave it in the car. If it will cost the same or more to get it working (e.g., replacing all the hoses is a lot of labor), then it shouldn't make much difference. I say leave it in the car just to be safe. The next owner will prefer it that way.
A big deal is made on these boards about reducing weight. Will knocking 1 second off of your lap time be worth the hassle and probable loss of resale value? My advice is just have fun on the track and forget about lap times. 60 lbs. isn't going to make any difference in how the car feels. If you want to save 60 lbs., remove 7 gallons of gas from your tank.
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