Gifts of Securities


Contributions of long-term appreciated securities give you a two-fold income tax benefit: a charitable deduction for the full present fair market value, and no tax on the appreciation. The limit on deductibility in any tax year is 30 percent of your adjusted gross income with any excess deductible over the next five years. Should the securities have a loss, consider selling them and donating the proceeds, which allow you to recognize the loss as a deduction.

For more information, contact us by e-mail at oprsfco@corp.oprs.org or call 1-800-686-7800.