Stocks & Appreciated Securities

If your client itemizes his taxes and files IRS form 8283, he may claim a federal income tax charitable deduction for the fair market value (FMV) of securities held more than one year up to 30% of adjusted gross income (AGI). For amounts that exceed that 30% ceiling, your client can carry the deductions over for five additional years. For stock held less than one year, your client may deduct the cost basis of the stock up to 50% of AGI. This also includes a five-year carry over period.

Your client will pay no capital gains tax on donations of appreciated stock and securities.

Stock gift example

Client profile:

Client opportunity:

Please contact Elena at or call (425)212-4056 for further details about this type of gift.