Donating Appreciated Securities

A gift of long-term appreciated securities (stocks, mutual funds, ETFs held for more than one year) is one of the most powerful win-win strategies for both you and the Fresno Aquarium.

Here’s how it works:

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The Core Idea

Instead of selling appreciated stock and donating cash…
Donate the stock directly.

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💰 Benefits to YOU

1. Avoid Capital Gains Tax

If you were to sell appreciated stock, you would owe tax on the gain.
•    Example:
Bought at $10,000 → now worth $50,000
Gain = $40,000 → taxable

👉 By donating the stock directly, you pay ZERO capital gains tax on that $40,000 gain.

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2. Full Fair Market Value Deduction

You can typically deduct the full current value of the stock (not what you paid).
•    Donate $50,000 in stock
👉 Potential $50,000 charitable deduction (subject to AGI limits)

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3. Stronger Giving Power (Same Cost, Bigger Gift)

Because you avoid taxes, you can often give more than you would in cash—without increasing your out-of-pocket cost.

👉 It’s like turning a tax liability into a larger gift.

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4. Portfolio Rebalancing Without Tax Pain

You can:
•    Offload highly appreciated positions
•    Diversify your holdings
•    Do it without triggering taxes

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🐟 Benefits to the Fresno Aquarium

1. Larger Gifts

You can stretch your giving further → $25K, $50K, $100K Leadership level gifts.

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2. Immediate Liquidity

The Aquarium can sell the securities tax-free (as a nonprofit) and deploy the funds directly into:
•    Construction
•    Aquaculture systems
•    Educational programming

In conclusion, if you’ve held appreciated stock for over a year, you can put your name on the Aquaculture Building in a far more tax-efficient way—avoid capital gains tax and receive a full charitable deduction, all while making a larger impact.

Please contact executive director Tom Lang at 559-490-3474 to discuss the possibilities.