Donor advised fund - The T. Rowe Price Program for Charitable Giving

Many individuals find they can recognize substantial tax benefits by donating long-term appreciated property to charity.

Take, for example, an individual who wished to make a gift of $12,000 in long-term (held more than one year) appreciated securities to a favorite environmental charity. The shareholder purchased the shares for $2,000 in 1990 and they have since appreciated in value $10,000. The shareholder decides to donate the securities because, although they have increased in value over the years, they no longer fit into the shareholder's overall investment plan and perhaps have even lost a bit of value recently.

Avoiding capital gains via long-term appreciated gifts
Treatment of capital gains via short-term appreciated gifts
Taking tax advantage of depreciated assets

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