Securities
A gift of appreciated securities which have been held for more than one year may provide a two-fold benefit for the donor. The charitable tax deduction is at the full present market value of the security, and the donor is not liable for capital gains on the appreciation of the security. Here again there are limits on the amount of deduction taken in any given year, but the excess may be carried over for up to five years. As an example, a supporter may have stock worth $10,000 which is gifted to the College. Even if the donor originally purchased the stock for $2,500, the charitable donation is valued at $10,000 and the donor is not subject to capital gains tax on the $7,500 in appreciated value.