Donating appreciated stock is a practical way to support ABDNHA while potentially improving your tax outcome. This page explains the basic IRS rules that often make stock gifts attractive: you generally don’t pay capital gains tax on the appreciation of shares you donate directly (instead of selling first), and you can generally deduct the fair-market value of donated property when you itemize—subject to IRS limits and documentation rules. You’ll also find the quick steps to start a transfer and what information your broker may need.

Why appreciated stock can be a smart gift

When you donate publicly traded stock that has increased in value, you may be able to:

• Avoid capital gains tax you would have triggered if you sold the shares and donated cash instead (because you generally don’t recognize the gain on donated appreciated property).
• Claim a charitable deduction based on fair-market value (FMV) at the time of the gift, if you itemize and meet IRS requirements.

IRS rules to know (facts that affect most donors)

• Itemizing is required to claim a charitable deduction for money or property contributions.
• Deduction limits may apply depending on the type of gift and your adjusted gross income (AGI). (The IRS outlines varying percentage limits.)
• Written acknowledgment is required for contributions of $250 or more.
• If your total noncash charitable deductions exceed $500, you generally must attach Form 8283.

This is general information from the IRS, not personal tax advice. A tax professional can help you apply these rules to your situation.

How to donate stock (simple steps)

1. Call ABDNHA to request stock transfer instructions (brokerage details and delivery information).
2. Initiate the transfer from your brokerage account (your broker can help you complete a “gift of securities” transfer).
3. Keep your records for tax time (your broker confirmation + ABDNHA acknowledgment letter for $250+ gifts).

What your broker will usually ask you

• Stock ticker symbol and number of shares
• Your brokerage account details (for the outgoing transfer)
• ABDNHA’s brokerage receiving details (provided by ABDNHA)
• Your contact information so ABDNHA can send the proper acknowledgment

Contact ABDNHA

For stock transfer instructions and help getting started, contact ABDNHA:
760-767-3052