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Gifts of Stock

Gifts of appreciated securities (such as publicly-traded stocks that have increased in value) are excellent options for giving in support of lung disease research and education.

You win in two ways: avoiding capital gains taxes on those appreciated securities, and earning a charitable deduction for the gift (to the extent allowed by law).

Your gift of appreciated securities, transferred directly to the Foundation of the American Thoracic Society, is valued at the market value average on the date transferred. Your eligible tax deduction is based on that figure. You avoid capital gains taxes on those securities, regardless of the increase in value.

If you own securities that have decreased in value, you can claim a loss when you sell those securities, and by giving the proceeds of that sale to the Foundation of the American Thoracic Society, you will also gain a charitable gift deduction.

To learn more, contact Crystal Williams, Senior Manager, Foundation Administration at cwilliams@thoracic.org or phone 212-315-6464.