To donate specific lots, you should provide the holding firm with your cost basis details when you initiate the transfer of assets.  

If the assets are held at Vanguard, see below for more details. 

Enter your contribution on vanguard.com through the Vanguard Philanthropic Center. If you have elected specific identification for your cost basis method you will be able to select which lots of shares to donate during the contribution process. However, the shares may use average cost, instead of original cost, if they are non-covered or if the shares were purchased prior to an exiting average cost. 

Please refer to vanguard.com to view the basis prior to selecting lots. You can only change the cost basis method through the account maintenance page on vanguard.com. If the position is currently average cost, a nightly cycle is required to update the available lots. 

Instructions are provided on the form if a paper form is used. For contributions entered on vanguardcharitable.org you have three options:

1. Submit a Letter of Authorization. This form includes a place to identify specific lots.
2. Locate a Letter of Authorization. This form requires signatures and dates from all registered owners of the account. If additional pages are needed, all registered owners must sign each page. This form must be received by Vanguard Charitable via email or fax at the time the contribution is entered. 
3. Contact your Vanguard representative when you enter your contribution on the Vanguard Charitable website. You will need the following information during the call:
   • Vanguard account number
   • Mutual fund name or security symbol
   • Date the shares were acquired
   • The quantity of shares and original purchase price 

If you have additional questions regarding cost basis, please contact us.