Appreciated Stock:

Gifts of appreciated stock are fully deductible – up to a maximum of 30% of your adjusted gross income.  For example, if your adjusted gross income for 2013 is $100,000, up to $30,000 of long-term appreciated stock and other property gifts may generally be deducted in 2013.  Any excess can generally be carried forward and deducted over as many as five subsequent years.

Donor Benefits

  • Charitable deduction for the fair market value, not the original investment
  • No capital gains tax
  • No minimum required
  • Substantial tax savings
  • Reduces the size of your estate and thus your probate and estate tax burden