"Appreciated securities" refers to investments, such as stocks or bonds, that have increased in value since they were originally purchased. Full definition
Because a gift of appreciated securities generally avoids capital gains taxes, this type of gift may have a lower after - tax cost to you than an equivalent gift of cash. (massmoca.org)
When planning your charitable giving for 2016, consider donating appreciated securities directly to your charity of choice and eliminating tax on any accrued capital gains. (business.financialpost.com)
Another positive effect of contributing long - term appreciated securities to charity is that it allows you to contribute more to a charity while benefiting from a tax deduction for the charitable gift. (fidelity.com)