Gift & Estate Planning: Appreciated Securities

Appreciated Securities
September 2, 2019 Shawn Sweeney

Donating stocks or mutual funds to the Jane Goodall Institute is a smart and simple way to donate to support JGI’s global goals to ensure the conservation of wild chimpanzees and their habitats in Africa.


You can make a gift of appreciated securities – publicly traded stocks, bonds and mutual fund shares – to JGI while avoiding capital gains tax, diversifying your portfolio and/or securing a stream of income. It is a simple and efficient way to give.

  1. You transfer appreciated securities to JGI.
  2. The Institute sells the securities and uses the proceeds to fund our critical work.

Giving Appreciated Property (Increased in Value)
If you have non-cash property, such as stocks, bonds and mutual funds, that has grown in value (appreciated) and been held long-term (more than one year), you can generally enjoy greater tax savings from giving such property than from giving an equivalent amount of cash. That’s because a gift of appreciated property lets you bypass capital gains tax that could be due if you sold the asset. You are also entitled to a charitable deduction based on the property’s current value, including the “paper profits” you have earned since you have owned it.

Giving Depreciated Property (Dropped in Value)
If you have stock or other property that has decreased in value, you will normally save more in taxes by selling it and giving the proceeds. You may then be able to claim a capital loss on your tax return. You can also deduct the cash proceeds you give as a charitable gift. This can result in tax deductions that amount to more than the current value of the asset. The tax deduction for gifts of depreciated property will be based on the current value, not what you originally paid for it.


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