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Appreciated Assets

The tax laws of the United States are structured so that donors are encouraged to give as generously as possible to their favorite charitable organizations. Gifts of assets that have increased in value since their purchase can bring the following benefits to the donor.

  • Sale of stock, bonds, and mutual funds that have appreciated in value generate a taxable capital gain. Gifts of those appreciated assets to not-for-profit organizations are deductible at their full market value if they have been held longer than 12 months.

  • The fair market value of the asset(s) can be deducted up to 30 percent of the donor’s adjusted gross income.

  • Excess deductions can be carried forward into as many as five additional tax years.

For more information on donating stock, click here.