property, such as securities, real estate, and artworks, whose current fair market value (FMV) exceeds the purchase price.
Securities, real estate, or any other property that has risen in value since the benefactor acquired it. Generally, appreciated property held by the donor for a year or more may be donated at full fair market value with no capital gains cost.
Personal property that increases in value over time
Any non-cash property that has increased in value since you purchased it. The increase in value is known as "capital gain." Go to Top
Property with a value greater than the cost basis (the value at the time it was acquired plus improvements and other expenses).
Property that has increased in value from the amount that the owner paid for it (as defined for tax purposes).
Securities, artwork, real estate, or any other property that has risen in value since the donor acquired it. Generally, appreciated property may be donated to us at full fair market value with no capital gains cost.
This is property with greater current market value than when the property was first purchased.
Property, such as real estate or stock, which has increased in value.
Property with a fair market value greater than its initial cost without regard to its tax basis