Donating stock, goods and other non-cash gifts

Cash is simple, but it's often not the smartest asset to give. Non-cash ("in-kind") donations range from stock to real estate to the food-drive bag — and the tax treatment differs sharply.

Appreciated securities: the headline move

• Give stock held longer than a year and you deduct the full market value — and neither you nor the charity pays capital-gains tax on the appreciation.
• Selling first and donating the cash is strictly worse: you'd owe capital gains on the sale.
• Most mid-size and large charities (and every donor-advised fund) accept stock.

Goods and property

• Deduct fair market value — what the item would sell for used, not what you paid.
• Non-cash gifts over $500 in a year require Form 8283 with your return.
• Over $5,000 for a single item or group generally requires a qualified appraisal.
• Household goods must be in "good used condition or better" to count.

What charities can't value for you

The receiving organization acknowledges the gift but doesn't set its value — that's on you and, above the thresholds, an appraiser. Keep the charity's EIN from its profile here with the paperwork, and confirm its deductible status before transferring anything sizable.

This is general information, not tax advice — thresholds and rules change, so confirm specifics with a tax professional before a large non-cash gift.