Gift valuation and reporting

The value of your contribution is based on two things: The asset type and the date received. Gift valuation guidelines are set by current tax regulations. The IRS regulations state that you (as the donor) are responsible for determining the valuation date and the corresponding fair market value.

The chart below shows how different giving tools can influence both valuation and deductibility.

Contribution typeValuationDeduction% of adjusted gross income (AGI) donor can deduct
Cash or cash equivalentsAmount of the check, electronic bank transfer, or wire received by Vanguard CharitableAmount of donationUp to 60% of AGI
Mutual fund sharesClosing price (net asset value) on the date on which the donor loses control of the donated shares, multiplied by the number of shares donatedIf owned for more than 1 year:
Fair market value on the valuation date

If owned for 1 year or less:
Cost basis or current fair market value, whichever is lower
Up to 30% of AGI (if valued at fair market value)1

Up to 50% of AGI (if valued at the lesser of the cost basis or fair market value)
Stock or bond sharesAverage of the high and low selling prices on the date of contribution, multiplied by the number of units donatedIf owned for more than 1 year:
Fair market value on the valuation date

If owned for 1 year or less:
Cost basis or current fair market value, whichever is lower
Up to 30% of AGI (if valued at fair market value)1

Up to 50% of AGI (if valued at the lesser of the cost basis or fair market value)

 

1Donors may elect to deduct the cost basis for donated appreciated securities, entitling them to claim deductions up to 50% of AGI. However, donors who make this election must also base deductions on cost basis for any other charitable contributions of appreciated property during the same tax year or carryforward period. Special tax rules will apply. Consult your professional tax advisor.

 

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