Gifts of Securities

Long-term, appreciated securities (i.e. stocks, bonds, mutual fund shares) used as a gift, offer significant tax benefits to donors. In addition to exemption from federal capital gains tax, securities owned for more than one year provide the donor with a charitable income tax deduction for federal income tax purposes. This deduction is equal to the securities’ market value (on the date of their receipt by CCS) for up to 30% of the donor’s adjusted gross income.