Securities

There are many benefits to donating securities instead of cash.  Appreciated securities held for more than twelve months benefit a donor in two ways. The donor is able to claim a charitable income tax deduction for the full market value of the securities. The deduction is limited to 30 percent of the donor’s adjusted gross income, but, as with outright gifts of cash, the remaining value of the securities donated may be carried over and used for deductions for the next five years.