CHARITABLE DONATION OF APPRECIATED ASSETS

General information: The Charitable Donation of Appreciated Assets is a tax-efficient strategy where individuals or entities donate assets that have appreciated in value, such as stocks, real estate, or other investments, to qualified charitable organizations. By donating the asset instead of selling it, the donor avoids paying capital gains taxes on the appreciation and may also qualify for a charitable deduction based on the asset’s fair market value (FMV) at the time of donation.