DONATION OF APPRECIATED ASSETS

If you own stocks, bonds, mutual funds or other non-cash property that have appreciated, it may be advantageous to make your gift in the form of securities. Donating such appreciated assets provide you with significant tax advantages by avoiding capital gains tax on the sale of appreciated securities, and allow you to receive a tax deduction for the full current value of donated securities. Some donors consider this method as the most effective way to maximize giving while receiving the largest charitable deduction.