Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 65

When a donor makes a contribution of long-term capital gain property to a public charitable organization, the charitable deduction is generally based on the full fair market value of the property.¹⁶ There generally is no need for the donor to recognize the capital gain element. This rule is also generally applicable when the donee is a governmental entity.

The rule is not applicable when the donee is a charitable organization other than a public charitable organization. In that instance, the charitable deduction generally is confined to the donor's basis in the property.¹⁷