NEWS

Gifts of Securities

If the value of your publicly held securities has appreciated since purchase, you know there would be a substantial capital gains tax if you were to sell it. However, if you make a gift of the stock to First Parish Church, there is no capital gains tax on the increased value, and you may deduct the full current market value as a charitable income tax deduction, regardless of the original cost.  To maximize your tax benefits, contribute the stock directly to the church rather than selling it and donating the proceeds.

The reverse is true for publicly traded stocks which have decreased in value since purchase.  It is best to sell the securities outright and contribute the proceeds of the sale to First Parish Church so you can deduct the capital loss.

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