Gifts Today
Appreciated Stock
One of the most tax-efficient ways to give may be through appreciated securities such as stocks, bonds, or mutual funds you have held for more than a year. Rather than selling the asset and then donating cash, some donors choose to transfer the asset directly to ministry. Depending on your circumstances, that approach may reduce capital gains exposure while supporting gospel-centered work through Denison Ministries.
Who is this for?
This option is often a strong fit for donors who hold appreciated marketable securities and want to explore a more tax-aware alternative to selling first and giving cash.
Eligibility
Typically used for publicly traded securities held longer than one year. Your advisor can help confirm whether a specific asset qualifies.
This might be right for you if:
- You own stock, bonds, or mutual funds that have grown significantly in value.
- You want to make a meaningful gift without using current cash flow.
- You want to explore whether a direct asset gift may avoid capital gains tax on appreciation.
Why this gift?
How it may benefit you
A direct gift of appreciated securities may allow eligible donors to:
- avoid capital gains tax on the appreciated portion of the asset,
- receive a charitable deduction for the full fair market value in qualifying situations, and
- repurchase the asset with cash later if resetting cost basis is part of the plan you and your advisor choose.
Please consult your financial, legal, and tax advisors about how these rules apply to you.
How it helps the mission
When a stock gift can be received and liquidated well, Denison Ministries can turn that appreciated asset into immediate support for biblical resources, discipleship content, and ministry outreach across Denison Forum, First15, Christian Parenting, and Foundations with Janet Denison.
See the difference
| Sell & Give Cash | Donate Asset Directly | |
|---|---|---|
| Asset Value | $10,000 | $10,000 |
| Original Cost (Basis) | $4,000 | $4,000 |
| Capital Gain | $6,000 | $6,000 |
| Capital Gains Tax (20%) | $1,200 | $0 |
| Charitable Deduction | $10,000 | $10,000 |
| Net Tax Benefit (32% Bracket) | $2,000 | $4,400 |
| Total Benefit to Charity | $10,000 | $10,000 |
| Effective Cost to Donor | $8,000 | $5,600 |
How it works
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1
Identify the securities you want to give
Choose publicly traded shares, mutual funds, or similar assets you have held long enough to discuss with your advisor.
-
2
Confirm the strategy with your advisor
Ask your financial, legal, or tax advisor whether a direct transfer fits your goals.
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3
Contact Denison for transfer details
We can provide the receiving information your brokerage or custodian may need.
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4
Initiate the transfer
Your broker transfers the shares directly to Denison Ministries rather than selling first.
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5
Receive acknowledgment
Denison confirms receipt and provides a charitable gift acknowledgment for your records.
Example
Jane purchased stock for $4,000 that is now worth $10,000. By donating the shares directly to Denison Ministries, she may avoid capital gains tax on the $6,000 gain and may receive a charitable deduction for the full $10,000 value. If it fits her broader plan, she could also repurchase the shares with cash afterward and reset her cost basis.
Frequently asked questions
Ready to take the next step?
If you think a stock gift may fit your giving goals, our donor team can help you begin the conversation and confirm transfer details.
Email: donors@denisonministries.org
EIN: 26-3191442
Denison Ministries does not provide legal, tax, or financial advice. Please consult your advisors. Gift acceptance is subject to Denison Ministries' Gift Acceptance Guidelines.