Outright Gift
 
Example:
  • Donation of commercial property or vacant land
  • The charitable donation is valued at current market value.
  • The donor saves on income tax ...and there is no capital gains consequence.
Asset may also include negotiable stocks and or bonds
 
The charitable donation is considered at present market value
and avoids capital gains tax.
 
If assets have depreciated (ie: common stock) they can be sold
at a loss for tax purposes, then the proceeds may
be donated for a further deduction.