Donating Appreciated Shares
Please Note: The information provided here is general and educational in nature. It is not intended to be, nor should it be construed as, legal or tax advice. NPT-UK does not provide legal or tax advice. NPT-UK strongly encourages you to consult with your tax and/or legal advisors before making any charitable contributions.
A gift of appreciated shares has a double tax benefit:
1. Gifted shares are not liable for Capital Gains Tax (CGT).
2. The donor can also claim full income tax relief at their highest rate.
EXAMPLE: A donation of appreciated shares worth £10,000 provides the DAF with £10,000 for a net cost to the donor of £3,900.